Efficiency of capital taxation in an open economy

SCW (Sylvester) Eijffinger; Wolf Wagner

doi:10.1007/s10797-008-9087-7

Efficiency of capital taxation in an open economy

SCW (Sylvester) Eijffinger, Wolf Wagner

Department of Finance

Research output: Contribution to journal › Article › Academic › peer-review

4 Citations (Scopus)

Abstract

Tax competition and tax exportation have contrary implications for the efficiency of capital taxation. We provide a simple condition for the dominance of either force, which depends on the mobility of foreign investment. We use this condition to evaluate the relative importance of both forces in the US and in the EU.

Original language	English
Pages (from-to)	636-646
Number of pages	11
Journal	International Tax and Public Finance
Volume	15
Issue number	6
DOIs	https://doi.org/10.1007/s10797-008-9087-7
Publication status	Published - 2008

Access to Document

10.1007/s10797-008-9087-7

Cite this

@article{8f9df0c427e841e4826add8741d0b4f6,

title = "Efficiency of capital taxation in an open economy",

abstract = "Tax competition and tax exportation have contrary implications for the efficiency of capital taxation. We provide a simple condition for the dominance of either force, which depends on the mobility of foreign investment. We use this condition to evaluate the relative importance of both forces in the US and in the EU.",

author = "Eijffinger, {SCW (Sylvester)} and Wolf Wagner",

year = "2008",

doi = "10.1007/s10797-008-9087-7",

language = "English",

volume = "15",

pages = "636--646",

journal = "International Tax and Public Finance",

issn = "0927-5940",

publisher = "Springer New York",

number = "6",

}

TY - JOUR

T1 - Efficiency of capital taxation in an open economy

AU - Eijffinger, SCW (Sylvester)

AU - Wagner, Wolf

PY - 2008

Y1 - 2008

N2 - Tax competition and tax exportation have contrary implications for the efficiency of capital taxation. We provide a simple condition for the dominance of either force, which depends on the mobility of foreign investment. We use this condition to evaluate the relative importance of both forces in the US and in the EU.

AB - Tax competition and tax exportation have contrary implications for the efficiency of capital taxation. We provide a simple condition for the dominance of either force, which depends on the mobility of foreign investment. We use this condition to evaluate the relative importance of both forces in the US and in the EU.

U2 - 10.1007/s10797-008-9087-7

DO - 10.1007/s10797-008-9087-7

M3 - Article

SN - 0927-5940

VL - 15

SP - 636

EP - 646

JO - International Tax and Public Finance

JF - International Tax and Public Finance

IS - 6

ER -

Efficiency of capital taxation in an open economy

Abstract

Access to Document

Fingerprint

Cite this