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The bank debit tax in Colombia
Arbeláez, María Angélica; Burman, Leonard E.; … - In: Fiscal reform in Colombia : problems and prospects, (pp. 225-245). 2005
Persistent link: https://www.econbiz.de/10003248167
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Capital mobility and tax competition : a survey
Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003
This paper 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...
Persistent link: https://www.econbiz.de/10011507954
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Illicit financial flows and stolen asset recovery : the Global North must act
Chowdhary, Abdul Muheet; Diasso, Sebastien Babou - 2022
Domestic resource mobilization is essential for developing countries to achieve the Sustainable Development Goals by the deadline of 2030. Concomitantly, Illicit Financial Flows (IFFs), which also lead to asset theft, are major means through which these countries are losing resources. This...
Persistent link: https://www.econbiz.de/10013469603
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The Tobin tax : coping with financial volatility
Mahbub-ul-Haq (ed.); Agosin, Manuel (contributor);  … - 1996
Persistent link: https://www.econbiz.de/10000585005
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Taxes, inflation and investment incentives in a small open economy
Benge, Matt - 1992
Persistent link: https://www.econbiz.de/10000389483
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Taxing short-term capital flows - an option for transition economies?
Buch, Claudia M.; Heinrich, Ralph; Pierdzioch, Christian - 1998
Die Währungskrise, die in den letzten Monaten Asien erschütterte, zeigte einmal mehr, wie riskant es sein kann, aufstrebende Marktwirtschaften in den internationalen Markt mit einzubeziehen. Der vorliegende Diskussionsbeitrag befaßt sich mit der Frage, ob es sinnvoll wäre, den Kapitalzufluß...
Persistent link: https://www.econbiz.de/10000667337
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Capital income taxation and specialization patterns : investment tax vs. saving tax
Ono, Yoshiyasu (contributor); Shibata, Akihisa (contributor) - 2006
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 capital and hence saving and investment are separated, causing the two taxes to have … different effects. Using a two-sector growth model, we show that the two taxes generate completely different effects on …
Persistent link: https://www.econbiz.de/10003321335
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Taxing the financial sector : financial taxes, bank levies and more
Weber, Dennis (contributor) - 2012
Persistent link: https://www.econbiz.de/10009572927
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Taxing short-term capital flows - an option for transition economies?
Buch, Claudia M.; Heinrich, Ralph P.; Pierdzioch, Christian - 1998
Die Währungskrise, die in den letzten Monaten Asien erschütterte, zeigte einmal mehr, wie riskant es sein kann, aufstrebende Marktwirtschaften in den internationalen Markt mit einzubeziehen. Der vorliegende Diskussionsbeitrag befaßt sich mit der Frage, ob es sinnvoll wäre, den Kapitalzufluß...
Persistent link: https://www.econbiz.de/10009378049
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Die EU-Politik bezüglich der Besteuerung privater Auslandszinsen : die Zinsrichtlinie: ein Durchbruch?
Menck, Karl Wolfgang; Mutén, Leif - 2004
Persistent link: https://www.econbiz.de/10002233707