Reforming capital income taxation
Auteur :
Siebert, Horst
Éditeur :
Taylor & Francis Ltd
ISBN :
9780367285388
Date de publication :
13 sept. 2019
Dimensions :
22,9 x 15,2 cm
Poids :
730 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
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.