Tax Incentives and International Capital Flows : The Case of the United States and Japan.
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 tax...
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| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
1989.
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| シリーズ: | IMF Working Papers; Working Paper ;
No. 1989/005 |
| オンライン･アクセス: | Full text available on IMF |