Foreign-investment tax and tariff policies in developing countries
Publication in refereed journal


香港中文大学研究人员 ( 现职)

俞肇熊教授

赵志鉅教授 (经济学系)

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摘要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.

着者Chao C.-C., Yu E.S.H.
期刊名称REVIEW OF INTERNATIONAL ECONOMICS
出版年份1997
月份12
日期1
卷号5
期次1
出版社Blackwell Publishing Inc.
出版地United Kingdom
页次47 - 62
国际标準期刊号0965-7576
语言英式英语