dc.contributor.author | Michael, Michael S. | en |
dc.contributor.author | Hatzipanayotou, Panos | en |
dc.creator | Michael, Michael S. | en |
dc.creator | Hatzipanayotou, Panos | en |
dc.date.accessioned | 2019-05-03T05:22:37Z | |
dc.date.available | 2019-05-03T05:22:37Z | |
dc.date.issued | 1998 | |
dc.identifier.uri | http://gnosis.library.ucy.ac.cy/handle/7/47627 | |
dc.description.abstract | This paper examines the optimal capital tax policy under quantitative import constraints, and international capital tax credits. For a small capital-importing country, the optimal capital tax equals the foreign tax under a quota, and equals or exceeds the foreign tax under a VER. For a small capital-exporting country, the optimal policy towards capital is a zero tax under a quota, and a tax or a subsidy under a VER. Also examined are the welfare effects of capital taxes and trade liberalization, and the joint setting of the two policies, when both instruments are available to the government. | en |
dc.language.iso | eng | en |
dc.source | Review of International Economics | en |
dc.subject | Trade liberalization | en |
dc.subject | National trade | en |
dc.subject | Tax system | en |
dc.title | Quantitative import restrictions and optimal capital taxes under a system of tax credits | en |
dc.type | info:eu-repo/semantics/article | |
dc.identifier.doi | 10.1111/1467-9396.00134 | |
dc.description.volume | 6 | |
dc.description.startingpage | 660 | |
dc.description.endingpage | 669 | |
dc.author.faculty | Σχολή Οικονομικών Επιστημών και Διοίκησης / Faculty of Economics and Management | |
dc.author.department | Τμήμα Οικονομικών / Department of Economics | |
dc.type.uhtype | Article | en |
dc.contributor.orcid | Michael, Michael S. [0000-0002-7642-1261] | |
dc.contributor.orcid | Hatzipanayotou, Panos [0000-0002-7176-1347] | |
dc.description.totalnumpages | 660-669 | |
dc.gnosis.orcid | 0000-0002-7642-1261 | |
dc.gnosis.orcid | 0000-0002-7176-1347 | |