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Capital Mobility and Tax Competition

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Author Info

  • Fuest, Clemens
  • Huber, Bernd
  • Mintz, Jack

Abstract

This text surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment and whether welfare gains can be achieved through international tax coordination. Our analysis puts special emphasis on multinational firms and the problem of financial arbitrage.

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File URL: http://dx.doi.org/10.1561/0700000001
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Bibliographic Info

Article provided by now publishers in its journal Foundations and Trends(R) in Microeconomics.

Volume (Year): 1 (2005)
Issue (Month): 1 (December)
Pages: 1-62

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Handle: RePEc:now:fntmic:0700000001

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Web page: http://www.nowpublishers.com/

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