Efficiency of capital taxation in an open economy

Tax competition versus tax exportation

S.C.W. Eijffinger, W.B. Wagner

Research output: Contribution to journalArticleScientificpeer-review

260 Downloads (Pure)
Original languageEnglish
Pages (from-to)636-646
JournalInternational Tax and Public Finance
Volume15
Issue number6
Publication statusPublished - 2008

Cite this

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title = "Efficiency of capital taxation in an open economy: Tax competition versus tax exportation",
author = "S.C.W. Eijffinger and W.B. Wagner",
year = "2008",
language = "English",
volume = "15",
pages = "636--646",
journal = "International Tax and Public Finance",
issn = "0927-5940",
publisher = "Springer",
number = "6",

}

Efficiency of capital taxation in an open economy : Tax competition versus tax exportation. / Eijffinger, S.C.W.; Wagner, W.B.

In: International Tax and Public Finance, Vol. 15, No. 6, 2008, p. 636-646.

Research output: Contribution to journalArticleScientificpeer-review

TY - JOUR

T1 - Efficiency of capital taxation in an open economy

T2 - Tax competition versus tax exportation

AU - Eijffinger, S.C.W.

AU - Wagner, W.B.

PY - 2008

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M3 - Article

VL - 15

SP - 636

EP - 646

JO - International Tax and Public Finance

JF - International Tax and Public Finance

SN - 0927-5940

IS - 6

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