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We develop a model of capital income tax competition where taxation can discriminate between different kinds of capital income (corporate income, interest income, and dividends) and various rules of international taxation can be applied. The firms' capital structures and the nature of the...
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The purpose of this paper is twofold. We first develop a contractarian theory of redistribution. The existence of rules … in trade. The second purpose of the paper is to develop a theory of institutions that implement optimal allocations. We …
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The purpose of this paper is twofold. We first develop a contractarian theory of redistribution. The existence of rules … in trade. The second purpose of the paper is to develop a theory of institutions that implement optimal allocations. We …
Persistent link: https://www.econbiz.de/10001557189
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