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Capital Market Integration: Issues of International Taxation


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  • Assaf Razin
  • Efraim Sadka


The 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 Info

Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 3281.

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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.
Handle: RePEc:nbr:nberwo:3281

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Cited by:
  1. Gordon, Roger H, 1992. " Can Capital Income Taxes Survive in Open Economies?," Journal of Finance, American Finance Association, American Finance Association, vol. 47(3), pages 1159-80, July.
  2. Van Der Ploeg, F., 1990. "Macroeconomic Policy Coordination During The Various Phases Of Economic And Monetary Integration In Europe," Papers, Tilburg - Center for Economic Research 9061, Tilburg - Center for Economic Research.
  3. Forum Franco Allemand, 1999. "Labor Market in the EMU," Working Papers, CEPII research center 1999-02, CEPII research center.


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