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Persistent link: https://www.econbiz.de/10003761098

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Iwamoto, Yasushi; Shibata, Akihisa - 1991

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Capital income taxation and specialization patterns : investment tax vs. saving tax

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Unless free international lending/borrowing is allowed, domestic saving equals domestic investment and hence saving and investment taxes have the identical effect, as is the case in a closed-economy context. However, if it is allowed, households can accumulate foreign assets besides domestic...

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International and intergenerational aspects of capital income taxation in an endogenously growing world economy

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Taxing capital is a good idea : the role of idiosyncratic risk in an OLG model

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Capital income taxation and the current account in a small open economy

Iwamoto, Yasushi - In: Journal of international money and finance 10 (1991) 4, pp. 480-496

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Foreign tax credit and the current account

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