A01=Horst Siebert
Author_Horst Siebert
Border Tax Adjustment
Business Profits Tax
Capital Income Taxation
capital income taxes
Category=JP
Comprehensive Income Tax
cross-border investment
cross-border portfolio investments
Current Account Positions
direct investment
EC Country
eq_bestseller
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
eq_society-politics
European financial integration
financial markets
Foreign Source Income
Foreign Tax Credit
International Competitiveness
International Monetary Fund
international tax policy
Labor Income Taxes
Marginal Effective Tax Rates
Net Worth Tax
Offshore Centre
open economy capital taxation reform
open economy framework
portfolio investment incentives
Relative Switching Costs
Residence Principle
Switching Cost
Tax Coordination
tax evasion strategies
tax harmonization
Tax Interest Income
True Economic Depreciation
UK Experience
Vat Rate
West Germany
Withholding Tax
Product details
- ISBN 9780367300845
- Weight: 430g
- Dimensions: 152 x 229mm
- Publication Date: 31 May 2021
- Publisher: Taylor & Francis Ltd
- Publication City/Country: GB
- Product Form: Paperback
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This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.
Horst Siebert
