Efficiency of capital taxation in an open economy

SCW (Sylvester) Eijffinger, Wolf Wagner

Research output: Contribution to journalArticleAcademicpeer-review

4 Citations (Scopus)


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 languageEnglish
Pages (from-to)636-646
Number of pages11
JournalInternational Tax and Public Finance
Issue number6
Publication statusPublished - 2008


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