Optimal Taxation of Capital Income in Dynamic Macro Model with Foreign Ownership of Domestic Firms

• KIMURA Masanobu

  Faculty of Economics, Kanazawa Seiryo University

Bibliographic Information

Other Title

• 国内企業における外国資本と最適資本所得課税
• コクナイ キギョウ ニ オケル ガイコク シホン ト サイテキ シホン ショトク カゼイ

Abstract

The purpose of this paper is to examine the relation between the foreign capital ratio and the optimal tax rate of capital income by using a dynamic macro model with foreign ownership of domestic firms. If profits can be fully taxed, the optimal tax rate of capital income becomes 0. However, if there are constraints on the feasibility of profits taxation, the rate depends on the foreign capital ratio.

Journal

• MACRO REVIEW

  MACRO REVIEW 22 (2), 2_11-2_15, 2010

  JAPAN MACRO-ENGINEERS SOCIETY

Keywords

• optimal taxation of capital income
• foreign capital
• macro dynamics

Details

• CRID: 1390001205186152192
• NII Article ID: 130000253840
• NII Book ID: AN10434999
• DOI: 10.11286/jmr.22.2_11
• ISSN: 18842496
• ISSN: 09150560
• NDL BIB ID: 10702259
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I10702259
• Text Lang: ja
• Data Source:
  • JaLC
  • NDL
  • CiNii Articles
  • KAKEN
• Abstract License Flag: Disallowed