Tax Principles and Capital Inflows: Is It Efficient to Tax Nonresident Income?
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Even though financial markets today show a high degree of integration, the world capital market is still far from the textbook story of high capital mobility. The failure to have a tax scheme in which the rate of returns across countries are equated can result in inefficient capital flows across
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美国国家经济研究局创建时间:
1996-03-01



