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Capital Market Integration: Issues of International Taxation


  • 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.

Suggested Citation

  • Assaf Razin & Efraim Sadka, 1990. "Capital Market Integration: Issues of International Taxation," NBER Working Papers 3281, National Bureau of Economic Research, Inc.
  • Handle: RePEc:nbr:nberwo:3281
    Note: ITI PE IFM

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    References listed on IDEAS

    1. Razin, Assaf & Svensson, Lars E. O., 1983. "The current account and the optimal government debt," Journal of International Money and Finance, Elsevier, vol. 2(2), pages 215-224, August.
    2. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production: I--Production Efficiency," American Economic Review, American Economic Association, vol. 61(1), pages 8-27, March.
    3. Giovannini, Alberto, 1988. "International Capital Mobility and Tax Evasion," CEPR Discussion Papers 231, C.E.P.R. Discussion Papers.
    4. Efraim Sadka, 1977. "A Note on Producer Taxation and Public Production," Review of Economic Studies, Oxford University Press, vol. 44(2), pages 385-387.
    5. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production II: Tax Rules," American Economic Review, American Economic Association, vol. 61(3), pages 261-278, June.
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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, vol. 47(3), pages 1159-1180, July.
    2. F. Van der Ploeg, 1992. "Coordinación de políticas macroeconómicas en las diferentes etapas de la integración económica y monetaria en Europa," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 24(03), pages 240-286.
    3. Forum Franco Allemand, 1999. "Labor Market in the EMU," Working Papers 1999-02, CEPII research center.

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