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.
| ISBN: | 9780367300845 |
| Publication date: | 31st May 2021 |
| Author: | Horst Siebert |
| Publisher: | Routledge an imprint of Taylor & Francis Ltd |
| Format: | Paperback |
| Pagination: | 300 pages |
| Genres: |
Politics and government |