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Capital mobility and tax competition

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  • 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.

Suggested Citation

  • Fuest, Clemens & Huber, Bernd & Mintz, Jack, 2005. "Capital mobility and tax competition," Munich Reprints in Economics 20329, University of Munich, Department of Economics.
  • Handle: RePEc:lmu:muenar:20329
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