On the Optimal Taxation of Capital Income in the Open Economy
收藏NBER1985-01-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w1550
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资源简介：
The optimal taxation of foreign and domestic investors' incomes is examined with a simple overlapping-generations model. Even when tax rates are allowed to discriminate between these groups,the optimal tax rates on both domestic and foreign investors' incomes in the small open economy are identical
提供机构：
美国国家经济研究局
创建时间：
1985-01-01
