Capital mobility and tax competition
Clemens Fuest,
Bernd Huber and
Jack Mintz
Munich Reprints in Economics from University of Munich, Department of Economics
Abstract:
This text 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. Our analysis puts special emphasis on multinational firms and the problem of financial arbitrage.
Date: 2005
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Published in Foundations and Trends in Microeconomics 1 1(2005): pp. 1-62
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Journal Article: Capital Mobility and Tax Competition (2005) 
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Persistent link: https://EconPapers.repec.org/RePEc:lmu:muenar:20329
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