Arbeitspapier
Tariff Jumping Foreign Investment and Capital Taxation
This paper reconsiders the welfare effects of tariff jumping direct investment if mobile capital is subjected to taxation. In contrast to the conventional wisdom, the receiving country may in this case gain from the incremental inflow of capital, as this diverts tax revenues from the rest of the world. In the case of perfect capital mobility, this possibility becomes a certainty. Our argument provides one rationale for a small country to levy a distorting tariff in a second best world in which capital taxes already exist.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 260
- Klassifikation
-
Wirtschaft
- Thema
-
Capital taxation
tariff jumping
foreign direct investment
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Dehejia, Vivek
Weichenrieder, Alfons
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2000
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Dehejia, Vivek
- Weichenrieder, Alfons
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2000
Ähnliche Objekte (12)
Optimal tariffs, tariff jumping, and heterogeneous firms
Labour taxation and foreign direct investment
Improving taxation environment: Attracting foreign direct investment
Foreign (in)direct investment and corporate taxation
Foreign (in)direct investment and corporate taxation
Essays on Corporate Taxation and Foreign Direct Investment
Redistributive income taxation under outsourcing and foreign direct investment
Exports, Foreign Direct Investment and the Costs of Corporate Taxation
Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
Exports, foreign direct investment and the costs of corporate taxation
The taxation of passive foreign investment: lessons from German experience
International taxation and the organizational form of foreign direct investment
Optimal tariffs, tariff jumping, and heterogeneous firms
Labour taxation and foreign direct investment
Improving taxation environment: Attracting foreign direct investment
Foreign (in)direct investment and corporate taxation
Foreign (in)direct investment and corporate taxation
Essays on Corporate Taxation and Foreign Direct Investment
Redistributive income taxation under outsourcing and foreign direct investment
Exports, Foreign Direct Investment and the Costs of Corporate Taxation
Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
Exports, foreign direct investment and the costs of corporate taxation
The taxation of passive foreign investment: lessons from German experience
International taxation and the organizational form of foreign direct investment
Optimal tariffs, tariff jumping, and heterogeneous firms
Labour taxation and foreign direct investment
Improving taxation environment: Attracting foreign direct investment
Foreign (in)direct investment and corporate taxation
Foreign (in)direct investment and corporate taxation
Essays on Corporate Taxation and Foreign Direct Investment
Redistributive income taxation under outsourcing and foreign direct investment
Exports, Foreign Direct Investment and the Costs of Corporate Taxation
Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
Exports, foreign direct investment and the costs of corporate taxation
The taxation of passive foreign investment: lessons from German experience