The optimal taxation of foreign and domestic investors' incomes is examined with a simple overlapping-generations model. Even when tax rates are allowed to disc

This paper examines the effects of taxation of human capital, physical capital and foreign assets in a multi-sector model of endogenous growth. It is shown that

In this paper, we analyze how international capital mobility affects the optimal labor and capital income tax policy in a small open economy when consumers care

"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete gu

The increased integration of the world capital market implies that the supply of capital becomes more elastic, and therefore potentially a less efficient base f