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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...

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Valpy FitzGerald More by this author
Journal:
Oxford Development Studies
Volume:
30
Issue:
1
Publication date:
2002
URN:
uuid:22e250cd-57df-4608-977e-2f29e168032c
Local pid:
oai:economics.ouls.ox.ac.uk:11200
Language:
English

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