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Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy

George Zodrow

Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy.

By 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.