G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w1551
来源IDWorking Paper 1551
The Welfare Effects of a Capital Income Tax in an Open Economy
David G. Hartman
发表日期1985
出版年1985
语种英语
摘要International capital mobility has typically been ignored in discussions of the welfare effects of the capital income tax. In the a typical analysis which does consider the open economy it is recognized that highly-elastic capital flows could significantly alter the usual conclusions. While there have been strenuous debates about the elasticity of international capital flows, there can be little disagreement that international ownership of capital is an important and growing phenomenon. In this paper, we explore the welfare effects of changes in the capital income tax from a different perspective: that of a country in which foreign ownership of a portion of the capital stock and foreign owners' payment of taxesis a reality. With this modification in emphasis, a simple graphical analysis is sufficient to indicate that international capital ownership could easily dominate other welfare effects of tax changes. At least, the arguments presented in this paper raise a caution about ignoring the openness of the economy simply because elasticities are believed small.
URLhttps://www.nber.org/papers/w1551
来源智库National Bureau of Economic Research (United States)
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条目标识符http://119.78.100.153/handle/2XGU8XDN/558788
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GB/T 7714
David G. Hartman. The Welfare Effects of a Capital Income Tax in an Open Economy. 1985.
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