Haku
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Capital Income Taxation and Tax Criteria in International Capital Markets
(Valtion taloudellinen tutkimuskeskus VATT, 1995-01-01)
The study analyses the capital income taxation of foreign-source income, where residence and source criteria are the two well-known tax criteria. The study presents a globally optimal tax rule which equalizes the shadow ...
On Optimal Non-Linear Taxation and Public Good Provision in Overlapping Generations Economy
(Valtion taloudellinen tutkimuskeskus VATT, 1999-01-01)
Using the self-selection approach to tax analysis within an OLG framework, the paper examines optimal non-linear labour and capital income taxation and the provision of a durable public good. Under endogenous wages, the ...