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dc.contributor.authorHatzipanayotou, Panosen
dc.contributor.authorMichael, Michael S.en
dc.creatorHatzipanayotou, Panosen
dc.creatorMichael, Michael S.en
dc.date.accessioned2019-05-03T05:22:17Z
dc.date.available2019-05-03T05:22:17Z
dc.date.issued1997
dc.identifier.urihttp://gnosis.library.ucy.ac.cy/handle/7/47427
dc.description.abstractThis paper develops a general equilibrium trade model to examine for a small capital-importing and a small capital-exporting country the employment and welfare effects of capital and wage taxes. The supply of capital is variable due to international mobility, while the supply of labour is variable due to endogenous supply adjustments. The paper considers the optimal policy toward one factor when the other is taxed, under three tax systems of repatriated capital earnings - (1) tax credits, (2) tax deductions, and (3) untaxed net repatriated capital earnings. The analysis also determines under which of these tax systems the employment and welfare effects of domestic factor taxes depend on the foreign capital tax rate, and under which ones they do not.en
dc.language.isoENen
dc.sourceThe Journal of International Trade & Economic Developmenten
dc.titleVariable labour supply, taxes, employment and welfare under various rules of international taxation of capitalen
dc.typeinfo:eu-repo/semantics/article
dc.identifier.doi10.1080/09638199700000002
dc.description.volume6
dc.description.startingpage15
dc.description.endingpage28
dc.author.facultyΣχολή Οικονομικών Επιστημών και Διοίκησης / Faculty of Economics and Management
dc.author.departmentΤμήμα Οικονομικών / Department of Economics
dc.type.uhtypeArticleen
dc.contributor.orcidMichael, Michael S. [0000-0002-7642-1261]
dc.contributor.orcidHatzipanayotou, Panos [0000-0002-7176-1347]
dc.description.totalnumpages15-28
dc.gnosis.orcid0000-0002-7642-1261
dc.gnosis.orcid0000-0002-7176-1347


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