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Taxation and regulation as barriers to international investment flows
Lal, Deepak - In: Journal des économistes et des études humaines : JEEH … 9 (1999) 1, pp. 3-29
Persistent link: https://www.econbiz.de/10001402638
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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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Optimal tax policy when firms are internationally mobile
Becker, Johannes; Fuest, Clemens - 2005
The standard tax theory result that investment should not be distorted is based on the assumption that profits are …
Persistent link: https://www.econbiz.de/10003189213
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Taxation and perfect capital mobility : the effect of competition among countries to attract foreign direct investment
Menegatti, Mario - In: Rivista italiana degli economisti : the journal of the … 6 (2001) 1, pp. 61-85
Persistent link: https://www.econbiz.de/10003019986
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Optimal tariffs and income taxes under imperfect and uncertain foreign investment
Itagaki, Takao - In: Southern economic journal 60 (1994) 4, pp. 858-868
Persistent link: https://www.econbiz.de/10001169952
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Optimal Tax Policy When Firms are Internationally Mobile
Becker, Johannes - 2005
The standard tax theory result that investment should not be distorted is based on the assumption that profits are …
Persistent link: https://www.econbiz.de/10012784085
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A political economy of tax havens
Chu, Hsun; Cheng, Chu-Chuan; Lai, Yu-Bong - In: International tax and public finance 22 (2015) 6, pp. 956-976
Persistent link: https://www.econbiz.de/10011530434
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A compound Tobin tax : a political economy investigation
Arestis, Philip; Karagiannis, Nikolaos - In: Panoeconomicus 69 (2022) 1, pp. 1-15
Persistent link: https://www.econbiz.de/10013189277
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A Securities Tax and the Problems of Taxing Global Capital
Gergen, Mark P. - 2020
Persistent link: https://www.econbiz.de/10012832137
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Barriers to global capital allocation
Pellegrino, Bruno; Spolaore, Enrico; Wacziarg, Romain - 2021
benchmark calibration, we estimate that the capital misallocation induced by these barriers reduces World GDP by 7%, compared to …-country inequality: the standard deviation of log capital per employee is 80% higher than it would be in a world without barriers to …
Persistent link: https://www.econbiz.de/10012514947