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The Optimal Taxation of Foreign Source Investment Income

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  • Martin Feldstein
  • David Hartman

Abstract

I. The basic model, 615.—II. Tax rate interdependence, 620.—III. Foreign borrowing, 626.—IV. Conclusion, 628.

Suggested Citation

  • Martin Feldstein & David Hartman, 1979. "The Optimal Taxation of Foreign Source Investment Income," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 93(4), pages 613-629.
    • Handle: RePEc:oup:qjecon:v:93:y:1979:i:4:p:613-629.
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    References listed on IDEAS

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    1. Robert E. Baldwin, 1952. "The New Welfare Economics and Gains in International Trade," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 66(1), pages 91-101.
    2. G. D. A. MacDougall, 1960. "THE BENEFITS and COSTS OF PRIVATE INVESTMENT FROM ABROAD: A THEORETICAL APPROACH," The Economic Record, The Economic Society of Australia, vol. 36(73), pages 13-35, March.
    3. Martin Feldstein & Jerry Green & Eytan Sheshinski, 1979. "Corporate Financial Policy and Taxation in a Growing Economy," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 93(3), pages 411-432.
    4. Ronald W. Jones, 1967. "International Capital Movements and the Theory of Tariffs and Trade," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 81(1), pages 1-38.
    5. Koichi Hamada, 1966. "Strategic Aspects of Taxation on Foreign Investment Income," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 80(3), pages 361-375.
    6. Murray C. Kemp, 1962. "Foreign Investment And The National Advantage," The Economic Record, The Economic Society of Australia, vol. 38(81), pages 56-62, March.
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