Considerations for the development of tax policy when capital is internationally mobile
Robert F. Conrad
No 47, Policy Research Working Paper Series from The World Bank
For tax policy to encourage maximum investment of capital (both foreign and domestic) it is necessary to take into account the potential mobility of capital across international borders. Economic analysis of investment incentives should therefore incorporate the effects of variables such as source rules, nexus rules, attribution rules, foreign tax credits, and so on, in addition to traditional variables such as legal tax rates and the revenue implications of the distribution of the tax base.
Keywords: Public Sector Economics&Finance; Banks&Banking Reform; Environmental Economics&Policies; Economic Theory&Research; International Terrorism&Counterterrorism (search for similar items in EconPapers)
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