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Reforming Capital Income Taxation in
Theoretical Issues Alberto Giovannini
Spatial Allocation of Capital Joel Slemrod
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allocation arbitrage assets bonds border tax adjustments capital flight capital gains capital income taxation capital market cent consumption corporation tax deductible depreciation distortions dividends domestic EC countries economic effective tax rates efficiency equilibrium equity European Community exchange rate expenditures export factors financial centers firms fiscal foreign tax foreign-source income Germany home country home(foreign incentives income tax rates increase indirect taxes interest income interest rate international capital investment income investors issues levied Luxembourg multinationals neutrality offshore centre paper payments pension percent portfolio production rate of interest rate of return Razin reduced Reforming Capital Income regulations regulatory residence principle result sector Sinn source principle switching costs tax base tax burden tax competition tax coordination tax credit tax harmonization tax havens tax on interest tax policy tax reform tax revenue tax system tax treatment tax wedges taxable trade transactions value-added tax VAT harmonization withholding tax