Can Capital Income Taxes Survive in Open Economies?
Can Capital Income Taxes Survive in Open Economies?
复制标题
资本所得税能在开放经济中生存吗？
DOI：
10.1111/j.1540-6261.1992.tb04009.x
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发表时间：
1990
期刊：
影响因子：
--
通讯作者：
R. Gordon
中科院分区：
文献类型：
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作者：
R. Gordon
最优税收理论预测，小型开放经济体不应对资本收入征税。然而，各国确实对资本收入征税。为什么会出现不一致的情况？这篇论文表明，双重征税公约的使用有助于解释这种不一致。根据双重征税公约，各国政府将在国外缴纳的税款抵扣国内税收。特别是，如果占主导地位的资本输出国在制定税收政策时担任斯塔克尔伯格的领导人，资本收入将被征税。由于公约的规定，其他国家将对资本进口征税，这使得占主导地位的资本输出国对资本收入征税具有吸引力。然而，在没有一个占主导地位的资本输出国的情况下，该模型仍然预测不会征收资本所得税。版权所有1992年，美国金融协会。
Optimal-tax theory forecasts that small open economies should not tax capital income. Yet, countries do tax capital income. Why the inconsistency? This paper shows that use of the double-taxation convention, whereby governments credit taxes paid abroad against domestic taxes, helps explain this inconsistency. In particular, capital income will be taxed if a dominant capital exporter acts as a Stackelberg leader when setting its tax policy. Due to the convention, other countries will then tax capital imports, making it attractive for the dominant capital exporter to tax capital income. Without a dominant capital exporter, however, the model still forecasts no capital-income taxes. Copyright 1992 by American Finance Association.