By modeling optimal income taxation in different ways of avoiding double taxation, we analyze optimal government revenue function and get corporate income tax policy in tax competition equilibrium. We find out that it is optimal for a small open economy to levy corporate income tax under deduction tax system or foreign tax credit system, or in an asymmetric system of exemption and foreign tax credit. The conclusion is different from the classic international tax theory.
张睿. 开放经济中跨国公司的最优所得税模型[J]. J4, 2009, 6(7): 962-.
ZHANG Rui. Optimal Income Taxation Model of Multinational Corporations in Open Economy. J4, 2009, 6(7): 962-.