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The seesaw principle in international tax policy

Author: Joel Slemrod; Carl Hansen; Roger Procter; National Bureau of Economic Research.
Publisher: Cambridge, MA : National Bureau of Economic Research, ©1994.
Series: Working paper series (National Bureau of Economic Research), working paper no. 4867.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
Abstract: The standard analysis of the optimal international tax policy of a small country typically assumes that the country either imports or exports capital, but does not do both. This paper considers the situation in which a small country both exports and imports capital and can alter its tax on one or the other, but not both. In each case, a 'seesaw' relationship is identified, in which the optimal tax on the  Read more...
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Additional Physical Format: Print version:
Slemrod, Joel.
Seesaw principle in international tax policy.
Cambridge, MA : National Bureau of Economic Research, ©1994
(OCoLC)31358141
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Joel Slemrod; Carl Hansen; Roger Procter; National Bureau of Economic Research.
OCLC Number: 51173018
Notes: "September 1994."
Reproduction Notes: Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2010. MiAaHDL
Description: 1 online resource (20 pages).
Details: Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
Series Title: Working paper series (National Bureau of Economic Research), working paper no. 4867.
Responsibility: Joel Slemrod, Carl Hansen, Roger Procter.

Abstract:

Abstract: The standard analysis of the optimal international tax policy of a small country typically assumes that the country either imports or exports capital, but does not do both. This paper considers the situation in which a small country both exports and imports capital and can alter its tax on one or the other, but not both. In each case, a 'seesaw' relationship is identified, in which the optimal tax on the income from capital exports (imports) is inversely related to the given tax rate on income from capital imports (exports). The standard results for optimal taxation of capital exports and imports are shown to be special cases of the more general seesaw principle.

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