Captial mobility, distributive conflict and international tax coordination

• 成果类型: Article
• 署名作者: Rodrik, D; van Ypersele, T
• 署名单位: University of Namur; University of Namur; Universite Catholique Louvain; Harvard University
• 刊物名称: JOURNAL OF INTERNATIONAL ECONOMICS
• ISSN/ISSBN: 0022-1996
• DOI: 10.1016/S0022-1996(00)00088-X
• 发表日期: 2001
• 页码: 57-73
• 关键词: capital mobility; political economy; Distributive conflict; Tax coordination

摘要

Basic economic theory identifies a number of efficiency gains that derive from international capital mobility. But just as with free trade in goods, there is no guarantee that capital mobility makes everyone better off. Consequently, capital mobility may be politically unsustainable even though it enhances efficiency. This paper discusses how such a dilemma might arise, and suggests that international tax coordination might serve as a way out under some circumstances. (C) 2001 Published by Elsevier Science B.V.