This paper reconsiders the optimal taxation of money and other financial assets.The optimal tax formulae reflect that …

This paper considers the political economy of the mix of profit, investment and saving taxation in a small open economy … where agents generally differ in their shares of profit and other income.In this setting, capital income taxation can have … constellations of profit, investment and saving taxes can arise.The paper, for instance, can explain why distorting saving taxation …

taxation of international goods trade as well.This paper presents some evidence on the tax rates and tax revenues implicit in … (from 1973 to 1995).Only the Bahamas appears to have received positive tax revenues from the implicit taxation of … international capital flows, while only South Africa is estimated to have obtained positive tax revenues from the implicit taxation …