Showing 1 - 10 of 111
Persistent link: https://www.econbiz.de/10005711481
Persistent link: https://www.econbiz.de/10005324073
The international aviation and maritime sectors today enjoy relatively favorable tax treatment, as their fuels are not taxed and the sectors are not subject to any value-added tax or turnover tax. Nor are these fuel uses subject to any global measures to reduce their associated CO2 emissions,...
Persistent link: https://www.econbiz.de/10011395237
This paper examines the future of capital income taxation in a world of capital mobility. It first explores the motivation for personal and corporate income taxation in an open economy and argues that policymakers should view these taxes as having quite different impacts on the economy. The...
Persistent link: https://www.econbiz.de/10012445515
Persistent link: https://www.econbiz.de/10015100284
Persistent link: https://www.econbiz.de/10005431863
This text surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...
Persistent link: https://www.econbiz.de/10010883408
Persistent link: https://www.econbiz.de/10010865734
Persistent link: https://www.econbiz.de/10010926741
Persistent link: https://www.econbiz.de/10010926867