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Tax policy and present-biased preferences: paternalism under international capital mobility
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
2014 (English)In: Journal of Economic Behavior and Organization, ISSN 0167-2681, E-ISSN 1879-1751, Vol. 106, no October, 298-316 p.Article in journal (Refereed) Published
Abstract [en]

This paper deals with tax-policy responses to quasi-hyperbolic discounting. Earlier research on optimal paternalism typically abstracts from capital mobility. If capital is mobile between countries, it may no longer be possible for national governments to control domestic savings via capital taxation (as in a closed economy). In this paper, we take a broad perspective on public policy responses to self-control problems by showing how these responses vary (i) between closed and open economies, (ii) between small open and large open economies, and (iii) depending on whether or not both source based and residence based capital taxes can be used.

Place, publisher, year, edition, pages
Elsevier, 2014. Vol. 106, no October, 298-316 p.
Keyword [en]
quasi-hyperbolic discounting, capital mobility, source based taxation, residence based taxation, labor income taxation
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:umu:diva-92071DOI: 10.1016/j.jebo.2014.06.007ISI: 000343343100020OAI: oai:DiVA.org:umu-92071DiVA: diva2:739496
Funder
Riksbankens Jubileumsfond, RS10-1319:1
Available from: 2014-08-21 Created: 2014-08-21 Last updated: 2017-12-05Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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Language
  • de-DE
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