Tax Incentives And International Capital Flows

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Tax Incentives and International Capital Flows

Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1451929501
Total Pages : 64 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Tax Incentives and International Capital Flows by : International Monetary Fund

Download or read book Tax Incentives and International Capital Flows written by International Monetary Fund and published by International Monetary Fund. This book was released on 1989-01-01 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores how the tax treatment of investment and savings affects international capital flows as well as national and global welfare. Focusing on portfolio investment, it evaluates the international effects of capital income taxes in the United States and Japan. During the 1980s, these taxes encouraged capital flows to the United States both by favoring investment in that country and by harming the country’s relative savings performance. The paper concludes that the internationalization of financial markets calls for a careful study of the international implications of domestic tax policies.

Tax Incentives for Foreign Direct Investment

Author : A. J. Easson
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041122281
Total Pages : 262 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Tax Incentives for Foreign Direct Investment by : A. J. Easson

Download or read book Tax Incentives for Foreign Direct Investment written by A. J. Easson and published by Kluwer Law International B.V.. This book was released on 2004-01-01 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Each national report addresses, among other things, the following issues: - the sources of law and general principle of the law of evidence - the means of evidence - the role of the judge and the parties in the evidence procedure - the evaluation of evidence - the production of evidence - the registration of produced evidence - the possibilities to admit new evidence or to renew evidence in appeal proceedings.

Taxation and International Capital Flows

Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher : Paris ; Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre
ISBN 13 :
Total Pages : 328 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Taxation and International Capital Flows by : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs

Download or read book Taxation and International Capital Flows written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Paris ; Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre. This book was released on 1990 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of Symposium on Taxation Relationships & International Investment Flows between Member & Non-member Countries, [?Paris], 26-27/6/1990

Taxation of International Portfolio Investment

Author : Donald J. S. Brean
Publisher : IRPP
ISBN 13 : 9780886451233
Total Pages : 140 pages
Book Rating : 4.4/5 (512 download)

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Book Synopsis Taxation of International Portfolio Investment by : Donald J. S. Brean

Download or read book Taxation of International Portfolio Investment written by Donald J. S. Brean and published by IRPP. This book was released on 1991 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the key policy issues of particular relevance to Canada, but the analysis is relevant to policy issues facing many countries as a result growing financial and economic integration. This study explores key issues in the viability of national tax systems in a world of highly mobile capital.

Capital Mobility and Tax Competition

Author : Clemens Fuest
Publisher : Now Publishers Inc
ISBN 13 : 1933019190
Total Pages : 72 pages
Book Rating : 4.9/5 (33 download)

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Book Synopsis Capital Mobility and Tax Competition by : Clemens Fuest

Download or read book Capital Mobility and Tax Competition written by Clemens Fuest and published by Now Publishers Inc. This book was released on 2005 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition and coordination is one of the most pressing issues for tax authorities in modern economies, but it is a highly controversial subject. Some argue that tax competition is beneficial by forcing governments to impose efficient tax prices on residents for the provision of public services. Further, some argue that tax competition is also beneficial by limiting the power of governments to levy taxes. Others take a different view - in a world without coordinated tax policies, governments choose sub-optimal levels of public services financed by inefficient taxes that are either too high or too low by ignoring spillovers imposed on other jurisdictions. Capital Mobility and Tax Competition draws out the most important issues of uncoordinated tax policy at the international level for cross-border transactions. The discussion focuses on mobile tax bases, specifically in relation to investment and financial transactions. The main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment, and whether welfare gains can be achieved through international tax coordination. This survey derives some of the key results on the taxation of international investment in variants of one model of multinational investment. Finally, the authors emphasize the problem of tax competition and financial arbitrage, an issue which is somewhat neglected in the existing survey literature.

Tax Policy and International Capital Flows

Author : Martin S. Feldstein
Publisher :
ISBN 13 : 9783894560850
Total Pages : 25 pages
Book Rating : 4.5/5 (68 download)

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Book Synopsis Tax Policy and International Capital Flows by : Martin S. Feldstein

Download or read book Tax Policy and International Capital Flows written by Martin S. Feldstein and published by . This book was released on 1994 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although capital is now generally free to move across national borders, there is strong evidence that savings tend to remain and to be invested in the country where the saving takes place. The current paper examines the apparent conflict between the potential mobility of capital and the observed de facto segmentation of the global capital market. The key to reconciling this 'Feldstein-Horioka paradox' is that, although capital is free to move, its owners, and especially the agents who are responsible for institutional investments, prefer to keep funds close to home because of a combination of risk aversion, ignorance and a desire to show prudence in their investing behavior. The paper presents evidence on the capital mobility and on capital market segmentation. The role of hedging and the difference between gross and net capital movements for individual investors and borrowers are discussed. The special place of foreign direct investment is also considered. The segmentation of the global capital market affects the impact of capital income taxes and subsidies. This is discussed in the final section of the paper.

Taxation in the Global Economy

Author : Assaf Razin
Publisher : University of Chicago Press
ISBN 13 : 0226705889
Total Pages : 456 pages
Book Rating : 4.2/5 (267 download)

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Book Synopsis Taxation in the Global Economy by : Assaf Razin

Download or read book Taxation in the Global Economy written by Assaf Razin and published by University of Chicago Press. This book was released on 2008-04-15 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.

Tax Incentives in Developing Countries and International Taxation

Author : Timo Viherkenttä
Publisher :
ISBN 13 :
Total Pages : 292 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tax Incentives in Developing Countries and International Taxation by : Timo Viherkenttä

Download or read book Tax Incentives in Developing Countries and International Taxation written by Timo Viherkenttä and published by . This book was released on 1991 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the complex coordination of tax incentives for foreign investors and international taxation. The analysis locates the factors which tend to frustrate such incentives through increased taxation in the investor's home country. The various tax planning techniques for avoiding the loss of incentive benefits are also dealt with.

Implications for U.S. Trade and Competitiveness of a Broad Based Consumption Tax, Inv. 332-389

Author :
Publisher : DIANE Publishing
ISBN 13 : 1457825139
Total Pages : 55 pages
Book Rating : 4.4/5 (578 download)

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Book Synopsis Implications for U.S. Trade and Competitiveness of a Broad Based Consumption Tax, Inv. 332-389 by :

Download or read book Implications for U.S. Trade and Competitiveness of a Broad Based Consumption Tax, Inv. 332-389 written by and published by DIANE Publishing. This book was released on with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt:

What a Difference Does it Make?

Author : Ruud A. de Mooij
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis What a Difference Does it Make? by : Ruud A. de Mooij

Download or read book What a Difference Does it Make? written by Ruud A. de Mooij and published by . This book was released on 2006 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1. Constructing a meta sample - 2. Specification of the meta regression - 3. Meta regression analysis - 4. Conclusions.

A Pecking Order Theory of Capital Inflows and International Tax Principles

Author : Assaf Razin
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis A Pecking Order Theory of Capital Inflows and International Tax Principles by : Assaf Razin

Download or read book A Pecking Order Theory of Capital Inflows and International Tax Principles written by Assaf Razin and published by International Monetary Fund. This book was released on 1996-04 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper highlights key sources of market failure in the context of international capital flows and provides guidelines for an efficient tax structure in the presence of capital market imperfections. It also emphasizes the efficiency of a non-uniform tax treatment of the various vehicles of international capital flows.

International Aspects of Fiscal Policies

Author : Jacob A. Frenkel
Publisher : University of Chicago Press
ISBN 13 : 0226262545
Total Pages : 422 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis International Aspects of Fiscal Policies by : Jacob A. Frenkel

Download or read book International Aspects of Fiscal Policies written by Jacob A. Frenkel and published by University of Chicago Press. This book was released on 2007-12-01 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together nine papers from a conference on international macroeconomics sponsored by the NBER in 1985. International economists as well as graduate students in the fields of global monetary economics, finance, and macroeconomics will find this an outstanding contribution to current research. It includes two commentaries for each paper, written by experts in the field, and Frenkel's detailed introduction, which serves as a reader's guide to the arguments made, the models employed, and the issues raised by each contributor. The studies analyze national fiscal policies within the context of the international economic order. Malcolm D. Knight and Paul R. Masson use an empirical model to show that fiscal changes in recent years in the United States, West Germany, and Japan have caused major disturbances in net savings and investment flows. Linda S. Kole uses a two-country simulation model to examine the effects of a large nation's expansion on exchange rates, interest rates, and the balance of payments. In other studies, Warwick J. McKibbin and Jeffrey D. Sachs discuss the influences of different currency regimes on the international transmission of inflation; Kent P. Kimbrough analyzes the interaction between optimal tax policies and international trade; Sweder van Wijnbergen investigates the interrelation of fiscal policies, trade intervention, and world interest rates; and Willem H. Buiter uses an analytical model to look at fiscal interdependence and optimal policy design. David Backus, Michael Devereux, and Douglas Purvis develop a theoretical model to investigate effects of different fiscal policies in an open economy. Alan C. Stockman looks at the influence of policy anticipation in the private sector, while Lawrence H. Summers shows the effects of differential tax policy on international competitiveness.

Studies in International Taxation

Author : Alberto Giovannini
Publisher : University of Chicago Press
ISBN 13 : 0226297039
Total Pages : 336 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis Studies in International Taxation by : Alberto Giovannini

Download or read book Studies in International Taxation written by Alberto Giovannini and published by University of Chicago Press. This book was released on 2007-12-01 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies. The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung.

How Tax Incentives Affect Decisions to Invest in Developing Countries

Author : Robin W. Boadway
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 123 pages
Book Rating : 4./5 ( download)

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Book Synopsis How Tax Incentives Affect Decisions to Invest in Developing Countries by : Robin W. Boadway

Download or read book How Tax Incentives Affect Decisions to Invest in Developing Countries written by Robin W. Boadway and published by World Bank Publications. This book was released on 1992 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: The design of investment incentives in developing economies should reflect consideration of their effects on the marginal effective tax rate, on firms likely to suffer losses, on cash flows, on foreign-owned firms, and on the way capital is allocated among assets.

How Tax Policy and Incentives Affect Foreign Direct Investment

Author : Jacques Morisset
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4./5 ( download)

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Book Synopsis How Tax Policy and Incentives Affect Foreign Direct Investment by : Jacques Morisset

Download or read book How Tax Policy and Incentives Affect Foreign Direct Investment written by Jacques Morisset and published by World Bank Publications. This book was released on 2000 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.

Tax Policy and the Asian Crisis

Author : Mr.David C. L. Nellor
Publisher : International Monetary Fund
ISBN 13 : 1451974450
Total Pages : 24 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Tax Policy and the Asian Crisis by : Mr.David C. L. Nellor

Download or read book Tax Policy and the Asian Crisis written by Mr.David C. L. Nellor and published by International Monetary Fund. This book was released on 1999-02-01 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper focuses on tax policy and the crisis in Asia in the context of globalization and technological change. Two sets of conclusions, specific tax reform measures and general lessons from the crisis, form the tax policy agenda on these issues. The complexity and volume of financial transactions, associated with the opening of emerging markets, have made tax administration a more challenging task. Just as strengthening financial systems must be a precursor to capital account liberalization, tax administrations clearly also require strengthening in such an environment. In many emerging markets the capacity to tax capital returns is limited. Tax administrators need to understand and monitor complex financial transactions that grew rapidly due both to financial sector liberalization and technological innovation. Traditional difficulties for tax administrators, such as transfer pricing, that had often been limited to natural resource sectors in developing economies, took on wider importance as local companies gained sophistication and developed offshore operations.

International Taxation in an Integrated World

Author : Jacob A. Frenkel
Publisher : MIT Press
ISBN 13 : 9780262061438
Total Pages : 268 pages
Book Rating : 4.0/5 (614 download)

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Book Synopsis International Taxation in an Integrated World by : Jacob A. Frenkel

Download or read book International Taxation in an Integrated World written by Jacob A. Frenkel and published by MIT Press. This book was released on 1991 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book the authors provide a new treatment of international taxation, one that focuses on the interactions between fiscal policies of sovereign nations and the magnitude and directions of international capital and goods flow in an integrated world economy.