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01671cas a2200241 a 4500 |
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AALejournalIMF010160 |
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230101c9999 xx r poo 0 0eng d |
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|c 5.00 USD
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|z 9781451929508
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|a 1018-5941
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| 040 |
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|a BD-DhAAL
|c BD-DhAAL
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|a International Monetary Fund.
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|a Tax Incentives and International Capital Flows :
|b The Case of the United States and Japan.
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| 264 |
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1989.
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| 300 |
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|a 1 online resource (64 pages)
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|a IMF Working Papers
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| 500 |
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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| 500 |
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This paper explores how the tax treatment of investment and savings affects international capital flows as well as national and global welfare. Focusing on portfolio investment, it evaluates the international effects of capital income taxes in the United States and Japan. During the 1980s, these taxes encouraged capital flows to the United States both by favoring investment in that country and by harming the country's relative savings performance. The paper concludes that the internationalization of financial markets calls for a careful study of the international implications of domestic tax policies.
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| 538 |
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|a Mode of access: Internet
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| 830 |
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|a IMF Working Papers; Working Paper ;
|v No. 1989/005
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1989/005/001.1989.issue-005-en.xml
|z IMF e-Library
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