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The book delves into the complexities of reforming capital income taxes within an open economy context. It examines the various tax incentives and disincentives affecting investment decisions, considering both cross-border portfolio and direct investments. Through this analysis, it addresses the theoretical challenges and implications of tax policies in a globalized economic environment.
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Reforming Capital Income Taxation, Horst Siebert
- Language
- Released
- 2021
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- (Paperback)
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- Title
- Reforming Capital Income Taxation
- Language
- English
- Authors
- Horst Siebert
- Publisher
- Routledge
- Released
- 2021
- Format
- Paperback
- Pages
- 300
- ISBN13
- 9780367300845
- Category
- Political Science / Politics
- Description
- The book delves into the complexities of reforming capital income taxes within an open economy context. It examines the various tax incentives and disincentives affecting investment decisions, considering both cross-border portfolio and direct investments. Through this analysis, it addresses the theoretical challenges and implications of tax policies in a globalized economic environment.