Arbeitspapier
Capital Mobility and Tax Competition: A Survey
This paper surveys the literature on the implications of international capital mobility for national tax policies. Our 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. We develop a a working horse model of multinational investment which allows to derive many of the key results from the literature on international taxation in a unified framework. Moreover, we put special emphasis on the problem of tax competition and financial arbitrage.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 956
- Klassifikation
-
Wirtschaft
- Thema
-
tax competition
capital mobility
tax policy
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Fuest, Clemens
Huber, Bernd
Mintz, Jack
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2003
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Fuest, Clemens
- Huber, Bernd
- Mintz, Jack
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2003
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