| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP416 |
| DP416 Capital Flight and Tax Competition: Are there Viable Solutions to Both Problems | |
| Alberto Giovannini; James Hines | |
| 发表日期 | 1990-05-01 |
| 出版年 | 1990 |
| 语种 | 英语 |
| 摘要 | This paper discusses a model corporate tax system based on the application of the residence principle. This tax system, while preserving national sovereignties, minimizes the distortions arising from international capital mobility. The paper is motivated by an analysis of European capital income tax systems, and of the distortions that might arise as obstacles to international capital flows diminish. The alternative system that we analyse has two main properties: it exploits the territoriality of law enforcement, and it allows countries to set the corporate tax rate -- and the extent of double taxation of corporate income -- independently. |
| 主题 | International Macroeconomics |
| 关键词 | Corporate income tax Foreign direct investment Foreign tax credit International capital mobility |
| URL | https://cepr.org/publications/dp416 |
| 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/529572 |
| 推荐引用方式 GB/T 7714 | Alberto Giovannini,James Hines. DP416 Capital Flight and Tax Competition: Are there Viable Solutions to Both Problems. 1990. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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