The Optimal Taxation of Foreign Source Investment Income
收藏NBER1980-11-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w0193
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资源简介:
Our paper begins with the relatively simple problem of optimal taxation as viewed by the capital-exporting ("home") country when it can assume that its actions do not alter the tax rate in the host country. Section I also shows that when foreign investment accounts for a significant fraction of
提供机构:
美国国家经济研究局
创建时间:
1980-11-01



