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This article is a contribution to the Special Issue: COVID-19 and Fiscal Policies of the Intertax, by the invitation of Professor Ana Paula Dourado, general editor of the journal. Focusing on the developments in Japan in the spring of 2020, it comments on the tax measures contained in the...
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This paper explores how the tax treatment of investment and savings affects international capital flows as well as national and global welfare. Focusing on portfolio investment, it evaluates the international effects of capital income taxes in the United States and Japan. During the 1980s, these...
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