Considerations for the development of tax policy when capital is internationally mobile
AbstractFor tax policy to encourage maximum investment of capital (both foreign and domestic) it is necessary to take into account the potential mobility of capital across international borders. Economic analysis of investment incentives should therefore incorporate the effects of variables such as source rules, nexus rules, attribution rules, foreign tax credits, and so on, in addition to traditional variables such as legal tax rates and the revenue implications of the distribution of the tax base.
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Bibliographic InfoPaper provided by The World Bank in its series Policy Research Working Paper Series with number 47.
Date of creation: 31 Mar 1989
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- Shah, Anwar & Slemrod, Joel, 1990. "Tax sensitivity of foreign direct investment : an empirical assessment," Policy Research Working Paper Series 434, The World Bank.
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