[eng] Residence and source based taxation of capital income lead to international equalisation of pre-tax and post-tax rates of return, respectively. This paper shows how, in a steady growth state, these differences in taxation systems influence the sharing between demographic and per capita...

[eng] The influence of commodity taxes is studied in a standard neo-classical two-country model of international trade. The analysis focuses on the case where indirect taxation affects the relative price of commodities. It is shown that both the destination principle and the origin principle...