Wang, Lih-Jau; Pereira, Alfredo M. - In: Public Finance Review 22 (1994) 1, pp. 103-134
Using a two-country static general equilibrium model with two goods (tradables and nontradables) and heterogeneous households (laborers and capital owners), this article analyzes how real exchange rate and income redistribution affect the optimal taxation of foreign source investment income. It...