Download This PaperCapital Market Integration: Issues of International Taxation
23 Pages Posted: 29 Dec 2006 Last revised: 21 Dec 2022
Date Written: March 1990
Abstract
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: Suggested Citation
CESifo (Center for Economic Studies and Ifo Institute)
Poschinger Str. 5
Munich, DE-81679
Germany
HOME PAGE: http://www.CESifo.de
CESifo (Center for Economic Studies and Ifo Institute)
Poschinger Str. 5
Munich, DE-81679
Germany
HOME PAGE: http://www.CESifo.de
IZA Institute of Labor Economics
P.O. Box 7240
Bonn, D-53072
Germany
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