Can capital income taxes survive in open economies?

Article Abstract:

Optimal-tax theory forecasts that small open economies should not tax capital income. Yet, countries do tax capital income. Why the inconsistency? This paper shows that use of the double-taxation convention, whereby goverment credit taxes paid abroad against domestic taxes, helps explain this inconsistency. In particular, capital income will be taxed if a dominant capital exporter acts as a Stackelberg leader when setting its tax policy. Due to the convention, other countries, will then tax capital imports, making it attractive for the dominant capital exporter to tax capital income. Without a dominant capital exporter, however, the model still forecasts no capital-income taxes. (Reprinted by permission of the publisher.)

Research, Usage, Capital market, Capital markets, Income tax, Double taxation

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The Effects of Inflation and Taxes on Growth Investments and Replacement Policies

Article Abstract:

The effect of taxes and inflation on the length of investments is examined with growth investments that are reinvested increased inflation increases the length of the investments. This is contrary to traditional thinking.

Investments, Growth

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Shareholder taxes in acquisition premiums: the effect of capital gains taxation

Article Abstract:

Research demonstrates a positive correlation between acquisition premiums for taxable acquisitions and individual investor shareholder capital gains taxes. Target institutional ownership mitigates this finding.

Public Finance Activities, Taxes, Capital Gains Taxes, Acquisitions and mergers, Comparative analysis, Tax policy, Capital gains tax

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