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Author: Ruud A. de Mooij
Publisher:
Published: 2006
Total Pages: 52
ISBN-13:
DOWNLOAD EBOOKRecoge: 1. Constructing a meta sample - 2. Specification of the meta regression - 3. Meta regression analysis - 4. Conclusions.
Author: Organisation for Economic Co-operation and Development
Publisher: OECD
Published: 1994
Total Pages: 268
ISBN-13:
DOWNLOAD EBOOKOn cover & title page: OECD documents
Author: Karl P Sauvant
Publisher: Oxford University Press
Published: 2009-03-27
Total Pages: 795
ISBN-13: 0199745188
DOWNLOAD EBOOKOver the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.
Author: International Monetary Fund
Publisher: International Monetary Fund
Published: 1990-07-01
Total Pages: 66
ISBN-13: 1451960271
DOWNLOAD EBOOKThis paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have reduced corporate tax rates and stream-lined tax incentives. However, broad-based tax reform is lacking in most, leaving room for further possibilities in tax reform for attracting foreign investment. The paper also addresses nontax factors that can be instrumental in attracting foreign investment.
Author: Martin S. Feldstein
Publisher:
Published: 2008
Total Pages: 36
ISBN-13:
DOWNLOAD EBOOKAlthough 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.
Author: Alberto Giovannini
Publisher: University of Chicago Press
Published: 2007-12-01
Total Pages: 336
ISBN-13: 0226297039
DOWNLOAD EBOOKAs 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.
Author: Clemens Fuest
Publisher: Now Publishers Inc
Published: 2005
Total Pages: 72
ISBN-13: 1933019190
DOWNLOAD EBOOKTax 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.
Author: Donald J. S. Brean
Publisher: IRPP
Published: 1991
Total Pages: 140
ISBN-13: 9780886451233
DOWNLOAD EBOOKThis 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.
Author: Assaf Razin
Publisher: International Monetary Fund
Published: 1996-04
Total Pages: 34
ISBN-13:
DOWNLOAD EBOOKThis 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.
Author:
Publisher:
Published: 1993
Total Pages: 276
ISBN-13:
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