NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Capital Market Integration: Issues of International Taxation

Assaf Razin, Efraim Sadka

NBER Working Paper No. 3281 (Also Reprint No. r1558)
Issued in March 1990
NBER Program(s):   ITI   PE   IFM

The paper analyzes three issues in international taxation: (a) How the opening of the economy to international capital movements affects the size and structure of the fiscal branch of government: (b) Optimal restrictions on capital exports in the face of capital flight; and (c) The structure of taxes on mobile factors which emerges from international tax competitions and the gains from international tax harmonization.

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Document Object Identifier (DOI): 10.3386/w3281

Published: Reforming Capital Income Taxation, edited by Horst Siebert, pp. 155-165. Tubingen, Germany: J.C.B. Mohr, 1991.

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