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Foreign-investment tax and tariff policies in developing countries

journal contribution
posted on 1997-02-01, 00:00 authored by Chi-Chur Chao, E S H Yu
In this paper we examine the welfare effects of tax on foreign capital and tariff policies for a small open economy with sectoral unemployment. The individually and jointly optimal tax and tariff rates in the absence or presence of international tax credits are derived. A subsidy on foreign capital coupled with a tariff can be jointly optimal when tax credits are absent in the source country. However, the capital subsidy policy may fail to hold when the foreign country follows a tax credit system.

History

Journal

Review of international economics

Volume

5

Issue

1

Pagination

47 - 62

Publisher

Wiley

Location

Chichester, Eng.

ISSN

0965-7576

Language

eng

Publication classification

C1.1 Refereed article in a scholarly journal

Copyright notice

1997, Blackwell Publishers Ltd.

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