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On the Relevance of Export Demand Conditions for Capital Income Taxation in Open Economies

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  • David F. Burgess

Abstract

This paper highlights the role of export demand conditions in determining the real cost of external funding for a country that has unrestricted access to fu nding from the international capital market at a predetermined real i nterest rate. If such a country enters into a free trade arrangement which includes national treatment provisions for foreign investment, then the capital income tax becomes an appropriate second best instru ment for ensuring that national welfare is maximized. If the capital income tax is set up optimally, the national return on savings will a lways be at least as great as the domestic marginal product of capita l.

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  • David F. Burgess, 1988. "On the Relevance of Export Demand Conditions for Capital Income Taxation in Open Economies," Canadian Journal of Economics, Canadian Economics Association, vol. 21(2), pages 285-311, May.
    • Handle: RePEc:cje:issued:v:21:y:1988:i:2:p:285-311
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    Citations

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    Cited by:

    1. Lefebvre, Pierre & Mayer, Francine, 1990. "Une taxe nationale de vente doit-elle exempter l’alimentation? Une réponse d’une analyse d’équilibre général dans le cas du Québec," L'Actualité Economique, Société Canadienne de Science Economique, vol. 66(1), pages 31-49, mars.
    2. Mintz, Jack M., 2000. "Taxation of Investment and Finance in an International Setting: Implications for Tax Competition," CoFE Discussion Papers 00/33, University of Konstanz, Center of Finance and Econometrics (CoFE).
    3. Werner Roeger & Jan Veld & Don Woehrmann, 2002. "Some Equity and Efficiency Considerations of International Tax Competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(1), pages 7-31, January.
    4. Jack Mintz, 1995. "Corporation tax: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 23-68, November.
    5. Yann Duval & Stephen Hamilton, 2002. "Strategic Environmental Policy and International Trade in Asymmetric Oligopoly Markets," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(3), pages 259-271, May.
    6. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 269-294, May.

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