Taxation of Investment and Savings in a World Economy

Roger Gordon

285 citations0/0 files storedAmerican Economic Review

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Economic and Fiscal Studies Corporate Taxation and Avoidance Fiscal Policy and Economic Growth

Abstract

The equilibrium of capital and equilibrium market prices are derived for a world economy with a unified securities market, mobile capital, no uncertainty, and varying tax rates on different sources of income in each country. The paper then characterizes optimal tax rates for a small country in this setting, focusing on the peculiar incentives created when the before-tax rate of return differs among securities due to differences in their typical tax treatment. Copyright 1986 by American Economic Association.

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1977DEBT AND TAXES*1982Lectures in Public Economics.1983International Portfolio Choice and Corporation Finance: A Synthesis 2016Optimal Taxation and Public Production II: Tax Rules 1979Wealth Maximization and the Cost of Capital 1983An Optimal Taxation Approach to Fiscal Federalism 1980Public Policy and the Corporation 1980Capital Controls, Political Risk, and Deviations from Interest-Rate Parity

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