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Considerations for the Development of Tax Policy when Capital is Internationally Mobile
Robert F. Conrad
其他書名
Background Paper for the 1988 World Development Report
出版World Bank Publications, 1989
URLhttp://books.google.com.hk/books?id=sVUi96SKI9EC&hl=&source=gbs_api
EBookSAMPLE
註釋For tax policy to encourage maximum investment of capital (both foreign and domestic) it is necessary to take into account the potential mobility of capital across international borders. Economic analysis of investment incentives should therefore incorporate the effects of variables such as source rules, nexus rules, attribution rules, foreign tax credits, and so on, in addition to traditional variables such as legal tax rates and the revenue implications of the distribution of the tax base.