uu.seUppsala University Publications
Change search
ReferencesLink to record
Permanent link

Direct link
Mitigating double taxation in an open economy
Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Economics.
2001 (English)Report (Other academic)
Abstract [en]

The interaction of various methods of mitigating economic and international double taxation of corporate source income is studied within a standard neoclassical model of firm behavior. The main purpose is to determine to what extent methods effective in mitigating economic double taxation in a closed economy remain useful in an open economy where the firm’s marginal investor is a foreigner. While a cut in the statutory corporate tax rate invariably reduces the cost of capital, the impact of the imputation and split rate systems is shown to depend on whether the credit or exemption method is used in mitigating international double taxation, and the precise design of these methods.

Place, publisher, year, edition, pages
Uppsala: Nationalekonomiska institutionen , 2001. , 22 p.
Working paper, ISSN 0284-2904
Keyword [en]
Keyword [sv]
National Category
URN: urn:nbn:se:uu:diva-2509ISBN: 99-3424022-XOAI: oai:DiVA.org:uu-2509DiVA: diva2:128770
Available from: 2001-01-01 Created: 2001-01-01

Open Access in DiVA

No full text

By organisation
Department of Economics

Search outside of DiVA

GoogleGoogle Scholar
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 96 hits
ReferencesLink to record
Permanent link

Direct link