| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP231 |
| DP231 International Capital Mobility and Tax Evasion | |
| Alberto Giovannini | |
| 发表日期 | 1988-03-01 |
| 出版年 | 1988 |
| 语种 | 英语 |
| 摘要 | This paper studies the welfare effects of international investment to evade domestic taxes on domestic investment income. Capital mobility for tax evasion eliminates distortions in the intertemporal allocation of consumption, but introduces distortions in domestic production. Conversely, a regime where residents pay taxes on all investment income, domestic and foreign, introduces distortions in intertemporal consumption allocation, but leaves domestic production distortion-free. The relative magnitude of the interest elasticity of savings and the interest elasticity of domestic investment determines the welfare effects of capital movements for the purpose of tax evasion. |
| 主题 | International Macroeconomics |
| 关键词 | Capital controls Capital flight Capital mobility International investment Tax evasion |
| URL | https://cepr.org/publications/dp231 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/529386 |
| 推荐引用方式 GB/T 7714 | Alberto Giovannini. DP231 International Capital Mobility and Tax Evasion. 1988. |
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