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Journal article

International Tax Cooperation and Capital Mobility.

Abstract:

The international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernization of Latin America and the Caribbean, but they also pose great challenges. Modern principles of capital taxation for open developing economies indicate the need to find the correct balance between the encouragement of private investment and the financing of social infrastructure, both of which are necessary for sustainable growth. This balance can be sub-optimal ...

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Publisher:
United Nations Economic Commission for Latin America and the Caribbean
Journal:
CEPAL Review
Volume:
77
Pages:
65 - 78
Publication date:
2002-08-01
ISSN:
0251-2920
Language:
English
UUID:
uuid:8d93ab4b-8dbb-4e36-ac3b-ce04f6983bc8
Local pid:
oai:economics.ouls.ox.ac.uk:10379
Deposit date:
2011-08-16

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