Optimal International Taxation and Growth Rate Convergence: Tax Competition vs. Coordination

Abstract

Optimal international taxation and its implications for convergence in long run income growth rates are analyzed in the context of an endogenously growing world economy with perfect capital mobility. Under tax competition (i) the residence principle will maximize national welfare; (ii) the optimal long run tax rate on capital incomes from various sources… (More)

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@inproceedings{Razin2001OptimalIT, title={Optimal International Taxation and Growth Rate Convergence: Tax Competition vs. Coordination}, author={Assaf Razin}, year={2001} }