Taxation And International Capital Flows
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Tax Policy And International Capital Flows
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Author : Martin S. Feldstein
language : en
Publisher:
Release Date : 2008
Tax Policy And International Capital Flows written by Martin S. Feldstein and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
Although capital is now generally free to move across national borders, there is strong evidence that savings tend to remain and to be invested in the country where the saving takes place. The current paper examines the apparent conflict between the potential mobility of capital and the observed de facto segmentation of the global capital market. The key to reconciling this 'Feldstein-Horioka paradox' is that, although capital is free to move, its owners, and especially the agents who are responsible for institutional investments, prefer to keep funds close to home because of a combination of risk aversion, ignorance and a desire to show prudence in their investing behavior. The paper presents evidence on the capital mobility and on capital market segmentation. The role of hedging and the difference between gross and net capital movements for individual investors and borrowers are discussed. The special place of foreign direct investment is also considered. The segmentation of the global capital market affects the impact of capital income taxes and subsidies. This is discussed in the final section of the paper.
What A Difference Does It Make
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Author : Ruud A. de Mooij
language : en
Publisher:
Release Date : 2006
What A Difference Does It Make written by Ruud A. de Mooij and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Capital movements categories.
Recoge: 1. Constructing a meta sample - 2. Specification of the meta regression - 3. Meta regression analysis - 4. Conclusions.
A Pecking Order Theory Of Capital Inflows And International Tax Principles
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Author : Assaf Razin
language : en
Publisher: International Monetary Fund
Release Date : 1996-04
A Pecking Order Theory Of Capital Inflows And International Tax Principles written by Assaf Razin and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-04 with Business & Economics categories.
This paper highlights key sources of market failure in the context of international capital flows and provides guidelines for an efficient tax structure in the presence of capital market imperfections. It also emphasizes the efficiency of a non-uniform tax treatment of the various vehicles of international capital flows.
Taxation And International Capital Flows
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Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
language : en
Publisher: Paris ; Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre
Release Date : 1990
Taxation And International Capital Flows written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and has been published by Paris ; Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Business & Economics categories.
Proceedings of Symposium on Taxation Relationships & International Investment Flows between Member & Non-member Countries, [?Paris], 26-27/6/1990
Taxation Of International Portfolio Investment
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Author : Donald J. S. Brean
language : en
Publisher: IRPP
Release Date : 1991
Taxation Of International Portfolio Investment written by Donald J. S. Brean and has been published by IRPP this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Business & Economics categories.
This book examines the key policy issues of particular relevance to Canada, but the analysis is relevant to policy issues facing many countries as a result growing financial and economic integration. This study explores key issues in the viability of national tax systems in a world of highly mobile capital.
International Taxation In An Integrated World
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Author : Jacob A. Frenkel
language : en
Publisher: MIT Press
Release Date : 1991
International Taxation In An Integrated World written by Jacob A. Frenkel and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Business & Economics categories.
In this book the authors provide a new treatment of international taxation, one that focuses on the interactions between fiscal policies of sovereign nations and the magnitude and directions of international capital and goods flow in an integrated world economy.
Taxation Of International Capital Flows The International Terms Of Trade And The Real Price Of Oil
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Author : Sweder van Wijnbergen
language : en
Publisher:
Release Date : 1983
Taxation Of International Capital Flows The International Terms Of Trade And The Real Price Of Oil written by Sweder van Wijnbergen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Petroleum industry and trade categories.
Tax Incentives And International Capital Flows
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 1989-01-01
Tax Incentives And International Capital Flows written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989-01-01 with Business & Economics categories.
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 taxes encouraged capital flows to the United States both by favoring investment in that country and by harming the country’s relative savings performance. The paper concludes that the internationalization of financial markets calls for a careful study of the international implications of domestic tax policies.
Taxation In The Global Economy
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Author : Assaf Razin
language : en
Publisher: University of Chicago Press
Release Date : 2008-04-15
Taxation In The Global Economy written by Assaf Razin and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-04-15 with Business & Economics categories.
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
Capital Mobility And Tax Competition
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Author : Clemens Fuest
language : en
Publisher: Now Publishers Inc
Release Date : 2005
Capital Mobility And Tax Competition written by Clemens Fuest and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
Tax competition and coordination is one of the most pressing issues for tax authorities in modern economies, but it is a highly controversial subject. Some argue that tax competition is beneficial by forcing governments to impose efficient tax prices on residents for the provision of public services. Further, some argue that tax competition is also beneficial by limiting the power of governments to levy taxes. Others take a different view - in a world without coordinated tax policies, governments choose sub-optimal levels of public services financed by inefficient taxes that are either too high or too low by ignoring spillovers imposed on other jurisdictions. Capital Mobility and Tax Competition draws out the most important issues of uncoordinated tax policy at the international level for cross-border transactions. The discussion focuses on mobile tax bases, specifically in relation to investment and financial transactions. The 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 investment, and whether welfare gains can be achieved through international tax coordination. This survey derives some of the key results on the taxation of international investment in variants of one model of multinational investment. Finally, the authors emphasize the problem of tax competition and financial arbitrage, an issue which is somewhat neglected in the existing survey literature.