Optimal capital income taxes and capital controls in small open economies
Year of publication: |
1997
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Authors: | Huber, Bernd |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 4.1997, 1, p. 7-24
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Subject: | Optimale Besteuerung | Optimal taxation | Kapitalertragsteuer | Capital income tax | Kapitalverkehrskontrolle | Capital controls | Steuerflucht | Cross-border tax evasion | Kleine offene Volkswirtschaft | Small open economy | Theorie | Theory |
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