Capital taxation and production efficiency in an open economy

We attempt to clarify the role of the production efficiency theorem in international capital taxation. It is shown that a direct open-economy analogue to the production efficiency theorem arises not in the small country case, but in the more general setting of tax competition between a finite number of identical jurisdictions.

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Year of publication:	1999
Authors:	Eggert, Wolfgang ; Haufler, Andreas
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München

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Series:	Munich Reprints in Economics.
Type of publication:	Book / Working Paper
Notes:	Published in Economics Letters 1 62(1999): pp. 85-90
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010897623