Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy
February 1, 2017 | George Zodrow

Table of Contents
Author(s)
George Zodrow
Baker Institute Rice Faculty Scholar | Allyn R. and Gladys M. Cline Chair of EconomicsBy George Zodrow and Margaret McKeehan
In this paper, the authors analyze optimal capital income taxation in a small open economy model that attempts to balance conflicting factors.
Published by the journal International Tax and Public Finance. Click here for the study.