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Reforming capital income taxation

Author: Horst Siebert; Universität Kiel. Institut für Weltwirtschaft.
Publisher: New York, NY ; Abingdon, Oxon : Routledge, 2019.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.
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Genre/Form: Electronic books
Kongress
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Horst Siebert; Universität Kiel. Institut für Weltwirtschaft.
ISBN: 0429304137 9780429304132 9781000273427 1000273423 9781000309362 1000309363 9781000237481 1000237486
OCLC Number: 1108518602
Notes: Originally published 1990 by Westview Press.
Description: 1 online resource
Contents: I. Allocation and taxation --
II. Taxation and capital flows --
III. The harmonization issue --
IV. Restructuring capital income taxation.
Responsibility: edited by Horst Siebert, Institut für Weltwirtschaft and der Universität Kiel.

Abstract:

This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.

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