Kiel Working Papers, Kiel Institute for World Economics
No 1041:
Capital Income Taxation of Asymmetric Countries
Michael J. Koop
Abstract: The paper analyzes the effects of a source-based capital
income tax on production and market structures, trade and capital flows as
well as national and global welfare. The analysis is carried by means of a
general equilibrium model of trade which incorporates international capital
flows as well as the existence of multinational enterprises. The focus of
the paper is on identifying the influence of different absolute and
relative factor endowments on the effects of capital income taxation.
Simulations of the model show that a one-size-fits-all tax policy does not
exist and that governments need to take their own countrys factor
endowment into account when making tax policy decisions.
Keywords: Capital Income Taxation, Asymmetric Countries, Capital Mobility, Tax Competition; (follow links to similar papers)
JEL-Codes: D52; H21; H24; H43; (follow links to similar papers)
20 pages, April 2001
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