Capital Market Integration: Issues of International Taxation
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.
|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|
|Contact details of provider:|| Postal: |
Web page: http://www.nber.org
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:nbr:nberwo:3281. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ()
If references are entirely missing, you can add them using this form.