Economics, Econometrics and Finance
4 years ago

Pure residence-based taxation can achieve international fiscal optimum, but not sustainable.

Journal of Public Economics
Optimality properties of alternative systems of taxation of foreign capital income
Jack Mintz, Henry Tulkens

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Foreign source capital income taxes were studied to find the best way to tax them. Different tax systems were compared to see which one is most effective. The research found that a system based on where you live can work best for all countries. However, this system may not last in the long run.