International Investment, Taxes, and Welfare
Document Type
Article
Publication Date
3-1-1989
Identifier/URL
40781924 (Pure)
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Abstract
This paper extends the Kemp-Jones model of international trade and investment to include consumption and production taxes in addition to investment and trade taxes. The generalized model is employed to examine the effects of capital flows in the presence of a given set of taxes, of foreign ownership in the absence of ongoing capital movements, as well as to derive the optimal policy. Among the more noteworthy results are (i) immiserizing foreign investment could occur even when tariff is absent, (ii) perverse welfare effects could be experienced by a country which has resources employed abroad, and (iii) optimal policy generally requires no fewer than three independent instruments.
Repository Citation
Dung, T. H.
(1989). International Investment, Taxes, and Welfare. International Economic Journal, 3 (1), 63-79.
https://corescholar.libraries.wright.edu/econ/342