ABSTRACT
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.
TABLE OF CONTENTS
part I|71 pages
Allocation and Taxation
part II|80 pages
Taxation and Capital Flows
part III|75 pages
The Harmonization Issue
part IV|68 pages
Restructuring Capital Income Taxation