This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

International Tax Arbitrage Tax Evasion amd Interest Parity Conditions

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Strobel, F.

Additional information is available for the following registered author(s):

Abstract

Using a finite-horizon general equilibrium model with uncertainty and money, we characterize situations where tax arbitrage opportunities may arise for internatioanl portfolio investors in an economy with heterogeneous capital income taxation when there is some scope to evade taxes on foreign capital income. We derive tax-modified uncovered interest parity conditions and forward raets similar to the no-tax ones, but augmented by tax-induced "risk-premium" terms.

Download Info
To our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.

Publisher Info
Paper provided by Department of Economics, University of Birmingham in its series Discussion Papers with number 98-05.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length: 20 pages
Date of creation: 1998
Date of revision:
Handle: RePEc:bir:birmec:98-05

Contact details of provider:
Postal: Edgbaston, Birmingham, B15 2TT
Web page: http://www.economics.bham.ac.uk
More information through EDIRC

For technical questions regarding this item, or to correct its listing, contact: (Colin Rowat).

Related research
Keywords: TAX EVASION ; ARBITRATION ; INTEREST RATE;

Other versions of this item:

Find related papers by JEL classification:
F3 - International Economics - - International Finance
H2 - Public Economics - - Taxation, Subsidies, and Revenue

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Peter G. Szilagyi & Jonathan A. Batten, 2006. "Arbitrage, Covered Interest Parity and Long-Term Dependence between the US Dollar and the Yen," The Institute for International Integration Studies Discussion Paper Series iiisdp128, IIIS. [Downloadable!]
Statistics
Access and download statistics

Did you know? To receive notification of recent additions to the database, subscribe to the free NEP reports.

This page was last updated on 2009-11-19.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.