On the scope for international tax cooperation: The role of capital controls

DOI10.1023/A:1008385731049MaRDI QIDQ1962677zbMATH OpenOpenAlexFDO

Authors Bo Sandemann Rasmussen

Publication date 31 January 2000

Published in Open Economies Review (Search for Journal in Brave)

Full work available at URL https://doi.org/10.1023/a:1008385731049

zbMATH Keywords

capital controlsefficiencyendowmentsinternational tax competitiontax cooperation

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

Recommendations

• Capital mobility and tax competition.
• Coordination of tax policies toward inward foreign direct investment
• Cooperate tax competition, tariffs and multinational firms
• Tax competition under the threat of capital flight
• Non-binding minimum taxes may foster tax competition

Cited in

(1)

• Financial market incompleteness and international cooperation on capital controls

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