Several recent papers argue that corporate income taxes should not be used by small, open economies. With capital mobility, the burden of the tax falls on fixed

Several recent papers argue that corporate income taxes should not be used by small, open economies. With capital mobility, the burden of the tax falls on fixed

This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The

In this paper, we analyze how international capital mobility affects the optimal labor and capital income tax policy in a small open economy when consumers care