Horst Siebert

Reforming Capital Income Taxation

• Broschiertes Buch

Produktbeschreibung

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.

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Produktdetails

• Verlag: Routledge
• Seitenzahl: 312
• Erscheinungstermin: 31. Mai 2021
• Englisch
• Abmessung: 229mm x 152mm x 17mm
• Gewicht: 455g
• ISBN-13: 9780367300845
• ISBN-10: 0367300842
• Artikelnr.: 62349828

Autorenporträt

Horst Siebert

Inhaltsangabe

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