Capital Market Integration: Issues of International Taxation

Assaf Razin and Efraim Sadka

No 3281, NBER Working Papers from National Bureau of Economic Research, Inc

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.

Date: 1990-03
Note: ITI PE IFM
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Citations: View citations in EconPapers (9)

Published as Reforming Capital Income Taxation, edited by Horst Siebert, pp. 155-165. Tubingen, Germany: J.C.B. Mohr, 1991.

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Related works:
Working Paper: CAPITAL MARKET INTEGRATION: ISSUES OF INTERNATIONAL TAXATION (1989)
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