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Considerations for the development of tax policy when capital is internationally mobile


  • Conrad, Robert F.


For 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.

Suggested Citation

  • Conrad, Robert F., 1989. "Considerations for the development of tax policy when capital is internationally mobile," Policy Research Working Paper Series 47, The World Bank.
  • Handle: RePEc:wbk:wbrwps:47

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    Cited by:

    1. 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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