English, Article, Journal or magazine article edition: Considerations for the development of tax policy when capital is internationally mobile Conrad, Robert F.

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Bookmark: http://trove.nla.gov.au/version/116106
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Considerations for the development of tax policy when capital is internationally mobile
Author
  • Conrad, Robert F.
Physical Description
  • preprint
Notes
  • For tax policy to encourage maximum investment of capital (both foreign and domestic) it is necessary to take into account the potential mobility of capital across international borders. Economic analysis of investment incentives should therefore incorporate the effects of variables such as source rules, nexus rules, attribution rules, foreign tax credits, and so on, in addition to traditional variables such as legal tax rates and the revenue implications of the distribution of the tax base.
  • Public Sector Economics&​Finance,Banks&​Banking Reform,Environmental Economics&​Policies,Economic Theory&​Research,International Terrorism&​Counterterrorism
  • RePEc:wbk:wbrwps:47
Language
  • English
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