Can Capital Income Taxes Survive in Open Economies?
收藏NBER1990-08-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w3416
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资源简介：
Recent theoretical work has argued that a small open economy should use residence-based but not source-based taxes on capital income. Given the ease with which residents can evade domestic taxes on foreign earnings from capital, however, a residence-based tax may not be administratively feasible,
提供机构：
美国国家经济研究局
创建时间：
1990-08-01
