全球智库信息集成服务系统(G2TT): Second-Best Optimal Taxation of Oil and Capital in a Small Open Economy

G2TT

来源类型	FEEM working papers "Note di lavoro" series
规范类型	论文
	Second-Best Optimal Taxation of Oil and Capital in a Small Open Economy
	Alberto Petrucci
发表日期	2010
出处	Energy: Resources and Markets
出版年	2010
语种	英语
摘要	This paper analyzes the efficient taxation of oil and capital income in an oil-dependent infinite-lived economy facing perfect capital mobility. Two cases are examined: one with product market imperfections and free tax choice, one with perfect competition and tax restrictions. The optimal tax rates on oil and capital strictly depend on the international tax system implemented; however, they are also affected by the degree of market power and the extent to which monopoly profits are taxed, the type of tax restrictions and the use of oil (as an input or a consumer good). Under the residence-based system, capital income should always be exempted from taxation, while the optimal tax on productive oil may differ from zero. Under the source-based system, second-best taxes on capital and oil are non-zero.
特色分类	E62;H21;Q43;Q48
关键词	Optimal Factor Taxation Oil Capital Income Residence-based System Source-Based System
URL	https://www.feem.it/en/publications/feem-working-papers-note-di-lavoro-series/second-best-optimal-taxation-of-oil-and-capital-in-a-small-open-economy/
来源智库	Fondazione Eni Enrico Mattei (Italy)
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/117792
推荐引用方式 GB/T 7714	Alberto Petrucci. Second-Best Optimal Taxation of Oil and Capital in a Small Open Economy. 2010.

条目包含的文件
文件名称/大小	资源类型	版本类型	开放类型	使用许可
20102161831371Nota_d（71KB）	智库出版物		限制开放	CC BY-NC-SA	浏览
20102161831584NDL201（343KB）	智库出版物		限制开放	CC BY-NC-SA	浏览