TAXING MOBILE CAPITAL WITH LABOR MARKET IMPERFECTIONS *

@inproceedings{Richter2001TAXINGMC,
  title={TAXING MOBILE CAPITAL WITH LABOR MARKET IMPERFECTIONS *},
  author={Wolfram F. Richter and Kerstin Schneider},
  year={2001}
}
Taxing internationally mobile factors of production has been dismissed as an inefficient means of raising tax revenue. This paper addresses the question of whether it is efficient to tax capital at source when labor markets and the taxation of lumpsum income suffer from imperfections. Four reasons for taxing capital are identified: (i) institutional constraints rendering any taxation of profit income infeasible; (ii) market power in the demand for labor; (iii) market power in the supply of… CONTINUE READING

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