University of Michigan, Ann Arbor. This paper was written while I was visiting the Ministry of Finance in Lisbon. The Ministry takes no responsibility for the contents of the paper. I would like to thank Vitor Gaspar, Michelle White, Hans-Werner Sinn, and participants at seminars at Columbia, C.O.R.E., Harvard, the University of Pennsylvania, and the University of Wisconsin, for comments on an earlier draft.
Can Capital Income Taxes Survive in Open Economies?
Article first published online: 30 APR 2012
1992 The American Finance Association
The Journal of Finance
Volume 47, Issue 3, pages 1159–1180, July 1992
How to Cite
GORDON, R. H. (1992), Can Capital Income Taxes Survive in Open Economies?. The Journal of Finance, 47: 1159–1180. doi: 10.1111/j.1540-6261.1992.tb04009.x
- Issue published online: 30 APR 2012
- Article first published online: 30 APR 2012
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