The Resource Some optimal tax rules for international portfolio and direct investment

Some optimal tax rules for international portfolio and direct investment

Label
Some optimal tax rules for international portfolio and direct investment
Title
Some optimal tax rules for international portfolio and direct investment
Creator
Subject
Language
eng
Summary
This paper explores the optimal international tax policy of a small open economy with inbound and outbound flows of both portfolio and direct investment. Only three independent conditions determine the optimal rates of six taxes, implying that there are no unique values of optimal tax rates. For example, the optimal tax rates on domestic and inbound direct investment are related through a two sector general equilibrium model. In general, optimal tax rates on inbound investment are not zero, and those on domestic and outbound investment are not equal
Citation source
In: FinanzArchiv. - Tübingen. - Vol. 60 (2004),
http://library.link/vocab/creatorName
Devereux, M.P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • foreign investment
  • portfolio investment
  • investment income
Label
Some optimal tax rules for international portfolio and direct investment
Instantiates
Publication
Label
Some optimal tax rules for international portfolio and direct investment
Publication

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