Capital Market Integration: Issues of International Taxation
AbstractThe paper analyzes three issues in international taxation: (a) How the opening of the economy to international capital movements affects the size and structure of the fiscal branch of government: (b) Optimal restrictions on capital exports in the face of capital flight; and (c) The structure of taxes on mobile factors which emerges from international tax competitions and the gains from international tax harmonization.
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Bibliographic InfoPaper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 3281.
Date of creation: Mar 1990
Date of revision:
Publication status: published as Reforming Capital Income Taxation, edited by Horst Siebert, pp. 155-165. Tubingen, Germany: J.C.B. Mohr, 1991.
Note: ITI PE IFM
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Other versions of this item:
- Razin, A. & Sadka, E., 1989. "Capital Market Integration: Issues Of International Taxation," Papers 40-89, Tel Aviv.
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