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Capital taxation and imperfect competition : ACE vs. CBIT

Brekke, Kurt R.; Pires, Armando José Garcia; … - 2015

Persistent link: https://www.econbiz.de/10011540548

Capital taxation and imperfect competition : ACE vs. CBIT

Brekke, Kurt R.; Pires, Armando José Garcia; … - 2014

Persistent link: https://www.econbiz.de/10010425500

Capital Taxation and Imperfect Competition : ACE vs. CBIT

Brekke, Kurt R.; Pires, Armando José Garcia; … - 2014

Persistent link: https://www.econbiz.de/10010434583

Capital taxation and imperfect competition : ACE vs. CBIT

Brekke, Kurt R.; Pires, Armando José Garcia; … - In: Journal of public economics 147 (2017), pp. 1-15

Persistent link: https://www.econbiz.de/10011823430

Capital taxation and imperfect competition : ACE vs. CBIT ; conference paper

Brekke, Kurt R.; Pires, Armando José Garcia; … - 2014

This paper sets up an imperfect-competition model of a small open economy, and undertakes a welfare comparison of the Corporate Business Income Tax (CBIT) and the Allowance for Corporate Equity tax (ACE). A main result is that a small open economy should levy a positive source tax on capital in...

Persistent link: https://www.econbiz.de/10010487273