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Cover image for book Reforming Capital Income Taxation

Reforming Capital Income Taxation

By:Horst Siebert
Publisher:Taylor & Francis
Print ISBN:9780367300845
eText ISBN:9781000309362
Edition:1
Copyright:1991
Format:Reflowable

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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.