Reforming Capital Income Taxation

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.

• | Author: Horst Siebert
• | Publisher: Routledge
• | Publication Date: May 31, 2021
• | Number of Pages: 310 pages
• | Language: English
• | Binding: Paperback
• | ISBN-10: 0367300842
• | ISBN-13: 9780367300845