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Foreign tax credit and the current account

Iwamoto, Yasushi; Shibata, Akihisa - 1991

Persistent link: https://www.econbiz.de/10000837322

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

Iwamoto, Yasushi; Shibata, Akihisa - 1989

Persistent link: https://www.econbiz.de/10000780127

Foreign tax credit and the current account

Iwamoto, Yasushi; Shibata, Akihisa - In: International tax and public finance 6 (1999) 2, pp. 131-148

Persistent link: https://www.econbiz.de/10001418505

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

Iwamoto, Yasushi; Shibata, Akihisa - In: Review of international economics 16 (2008) 2, pp. 383-399

Persistent link: https://www.econbiz.de/10003700342

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

Hiraguchi, Ryoji; Shibata, Akihisa - In: Journal of economic dynamics & control 52 (2015), pp. 258-269

Persistent link: https://www.econbiz.de/10011474203

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

Ono, Yoshiyasu (contributor); Shibata, Akihisa (contributor) - 2006

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...

Persistent link: https://www.econbiz.de/10003321335

International asset trade, capital income taxation, and spezialization patterns

Futagami, Koichi; Kaneko, Akihiko; Ono, Yoshiyasu; … - In: Journal of public economic theory 10 (2008) 5, pp. 743-763

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

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

Ono, Yoshiyasu; Shibata, Akihisa - 2006

Persistent link: https://www.econbiz.de/10010332219