Normal view MARC view

Reforming capital income taxation

Author: Siebert, Horst Corporate author: Institut für Weltwirtschaft an der Universität Kiel Publisher: Mohr Siebeck, 1990.Language: EnglishDescription: 298 p. : Graphs ; 24 cm.ISBN: 3161456963Type of document: BookBibliography/Index: Includes bibliographical referencesContents Note: Includes chapter by Richard M. Levich and Ingo Walter "Tax-driven regulatory drag: European financial centers in the 1990s", p. 75-98
Tags: No tags from this library for this title. Log in to add tags.
Item type Current location Collection Call number Status Date due Barcode Item holds
Book Europe Campus
Main Collection
Print HJ4629 .R44 1990
(Browse shelf)
001274677
Available 001274677
Total holds: 0

Includes bibliographical references

Includes chapter by Richard M. Levich and Ingo Walter "Tax-driven regulatory drag: European financial centers in the 1990s", p. 75-98

Digitized

Reforming Capital Income Taxation Contents Preface .................................................. Horst Siebert VII I. Allocation and Taxation Reforming Capital Income Taxation in the Open Economy: Theoretical Issues ................. Alberto Giovannini Discussant ......................................................... Wolfgang Kitterer Tax Havens, Tax Bargains and Tax Addresses: The Effect of Taxation on the Spatial Allocation of Capital ........................... Joel Slernrod Discussant ...................................................... Julian S. Alworth Can Direct and Indirect Taxes Be Added for International Comparisons of Competitiveness? ........................................... Hans-Werner Sinn Discussant ...................................................... Christian Seidl 3 19 23 43 47 66 II. Taxation and Capital Flows Tax-Driven Regulatory Drag: European Financial Centers in the 1990s ..................... Richard M. Levich/ Ingo Walter Discussant ................................................... Harmen Lehment 75 99 Capital Outflow and Taxation -- The Case of the Federal Republic of Germany ................. Helmut Schlesinger Discussant ..................................................... Manfred Neumann Tax Evasion and Offshore Centres ................ Daniel Gros Discussant .................................................. Robert P. Hagemann Simulations of Global Effects of VAT Harmonization ............................................ .................................................................... Jacob A. Frenkel/ Assaf Razin/ Steven Symansky 101 110 113 128 133 III. The Harmonization Issue Capital Market Integration: Issues of International Taxation .......................... Assaf Razin/ 155 ...................................................... Efraim Sadka Discussant ....................................... Stefan Sinn 166 Is There a Need for Harmonizing Capital Income Taxes within EC Countries? A. Lans Bovenberg Vito Tanzi/ 171 198 206 209 Discussants ............................................................. Pascal Salin Horst Siebert On the Direction of Tax Harmonization in the European Community ........................................ Sijbren Cnossen IV. Restructuring Capital Income Taxation Reforming Capital Income Taxation: The UK Experience ................................................... John Odling-Smee/ David Lawton Discussant ................................................. Hans-Georg Petersen 231 253 Capital Income Taxation in the Federal Republic of Germany -- An Assessment from an Efficiency Perspective ....................................................... Dieter Schneider Discussant ............................................................. Manfred Rose Reform of Capital Income Taxation in the Federal Republic of Germany -- Policy Options ..................................................................... Alfred Boss Discussant ....................................................... Julian S. Alworth 259 274 281 294 List of Contributors ............................................................................297

There are no comments for this item.

Log in to your account to post a comment.
Koha 18.11 - INSEAD Catalogue
Home | Contact Us | What's Koha?