Journal article icon

Journal article

International Tax Co-operation and Capital Mobility.

Abstract:

The international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernization of developing countries. They also create fundamental challenges for national tax authorities. Modern principles of capital taxation for the open developing economy indicate the need to find the correct balance between the encouragement of private investment and the finance of social infrastructure, both of which are necessary for sustainable growth. This balan...

Expand abstract

Actions


Authors


Publisher:
Routledge
Journal:
Oxford Development Studies
Volume:
30
Issue:
1
Pages:
251 - 266
Publication date:
2002-01-01
ISSN:
1360-0818
Language:
English
UUID:
uuid:22e250cd-57df-4608-977e-2f29e168032c
Local pid:
oai:economics.ouls.ox.ac.uk:11200
Deposit date:
2011-08-16

Terms of use


Views and Downloads






If you are the owner of this record, you can report an update to it here: Report update to this record

TO TOP