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.

download in pdf format
   (123 K)

download in djvu format
   (89 K)

email paper

Machine-readable bibliographic record - MARC, RIS, BibTeX

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.

 
Publications
Activities
Meetings
NBER Videos
Themes
Data
People
About

National Bureau of Economic Research, 1050 Massachusetts Ave., Cambridge, MA 02138; 617-868-3900; email: info@nber.org

Contact Us