Capital Mobility and Tax Competition: A Survey

Clemens Fuest, Bernd Huber and Jack Mintz

No 956, CESifo Working Paper Series from CESifo

Abstract: This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment and whether welfare gains can be achieved through international tax coordination. We develop a a “working horse model” of multinational investment which allows to derive many of the key results from the literature on international taxation in a unified framework. Moreover, we put special emphasis on the problem of tax competition and financial arbitrage.

Keywords: tax competition; capital mobility; tax policy (search for similar items in EconPapers)
Date: 2003
New Economics Papers: this item is included in nep-ure
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Citations: View citations in EconPapers (74)

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