Reforming capital income taxation
Author(s)
Bibliographic Information
Reforming capital income taxation
Routledge, 2019
- : hbk
Available at 1 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
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  Tochigi
  Gunma
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  Tokyo
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  Niigata
  Toyama
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  Fukui
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  Nagano
  Gifu
  Shizuoka
  Aichi
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  Kyoto
  Osaka
  Hyogo
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  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
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  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
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  United States of America
Note
"Institut für Weltwirtschaft an der Universität Kiel"
"First published 1990 by Westview Press"--T.p. verso
Includes bibliographical references
Description and Table of Contents
Description
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.
Table of Contents
Preface -- Allocation and Taxation -- Reforming Capital Income Taxation in the Open Economy: Theoretical Issues -- Tax Havens, Tax Bargains and Tax Addresses: The Effect of Taxation on the Spatial Allocation of Capital -- Can Direct and Indirect Taxes Be Added for International Comparisons of Competitiveness? -- Taxation and Capital Flows -- Tax-Driven Regulatory Drag: European Financial Centers in the 1990s -- Capital Outflow and Taxation - The Case of the Federal Republic of Germany -- Tax Evasion and Offshore Centres -- Simulations of Global Effects of VAT Harmonization -- The Harmonization Issue -- Capital Market Integration: Issues of International Taxation -- Is There a Need for Harmonizing Capital Income Taxes within EC Countries? -- On the Direction of Tax Harmonization in the European Community -- Restructuring Capital Income Taxation -- Reforming Capital Income Taxation: The UK Experience -- Capital Income Taxation in the Federal Republic of Germany - An Assessment from an Efficiency Perspective -- Reform of Capital Income Taxation in the Federal Republic of Germany - Policy Options
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