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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 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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Publisher:
QEH (University of Oxford)
Series:
QEH Working papers
Publication date:
2002-02-01
Language:
English
UUID:
uuid:f6c1450f-474a-4bb7-b73d-79600a4e0b37
Local pid:
oai:economics.ouls.ox.ac.uk:14289
Deposit date:
2011-08-16

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