The Resource A pecking order theory of capital inflows and international tax principles

A pecking order theory of capital inflows and international tax principles

Label
A pecking order theory of capital inflows and international tax principles
Title
A pecking order theory of capital inflows and international tax principles
Creator
Subject
Summary
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
http://library.link/vocab/creatorName
  • Razin, A
  • Sadka, E
  • Yuen, C.W
Geographic coverage
International
Language note
English
Series statement
IMF Working Paper
Series volume
WP/96/26
http://library.link/vocab/subjectName
  • foreign investment
  • portfolio investment
Label
A pecking order theory of capital inflows and international tax principles
Publication
Extent
23 p.

Library Locations

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