Optimal Capital Income Taxes And Capital Controls In Small Open Economies
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Recent theoretical work has argued that a small open economy should use residence-based but not source-based taxes on capital income. Given the ease with which
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We study the effects of capital income taxation on long run growth in an endogenous growth framework with two distinguishing features: endogenous population and
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Alternative economic theories yield dramatically different prescriptions for optimal capital taxation in small open economies. On the one hand, foreign firms, i