Capital taxation and production efficiency in an open economy

Wolfgang Eggert and Andreas Haufler

Munich Reprints in Economics from University of Munich, Department of Economics

Abstract: We attempt to clarify the role of the production efficiency theorem in international capital taxation. It is shown that a direct open-economy analogue to the production efficiency theorem arises not in the small country case, but in the more general setting of tax competition between a finite number of identical jurisdictions.

Date: 1999
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Published in Economics Letters 1 62(1999): pp. 85-90

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Journal Article: Capital taxation and production efficiency in an open economy (1999)
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