Tariff jumping foreign investment and capital taxation
نویسندگان
چکیده
منابع مشابه
Optimal Capital Taxation with Idiosyncratic Investment Risk
We examine the optimal taxation of capital in a general-equilibrium heterogeneousagent economy with uninsurable idiosyncratic investment or capital-income risk. Our framework combines elements from the Ramsey and the Mirrlees traditions, as we consider a linear tax but also introduce lump-sum transfers. The tractability of our model allows for an analytic characterization of the long run, as we...
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ژورنال
عنوان ژورنال: Journal of International Economics
سال: 2001
ISSN: 0022-1996
DOI: 10.1016/s0022-1996(00)00053-2