search query: @indexterm tax incidence / total: 14
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| Author: | Lockwood, B. Makris, M. |
| Title: | Tax incidence, majority voting and capital market integration |
| Journal: | Journal of Public Economics
2006 : AUG, VOL. 90:6-7, p. 1007-1025 |
| Index terms: | capital markets capital taxation political economy tax incidence |
| Language: | eng |
| Abstract: | In this article, the authors examine the effect of capital mobility on capital taxes in a political economy. They find that in a small economy opened to capital mobility, the change in tax incidence on capital may cause a rise in the equilibrium tax as the tax incidence interacts with political decision-making. |
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