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The Optimal Taxation of Foreign Source Investment Income · Study

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ArticleThe Optimal Taxation of Foreign Source Investment Income

Martin S. Feldstein1979

Article1979

The Optimal Taxation of Foreign Source Investment Income

Martin S. Feldstein · David G. Hartman

114 citations·0/0 files stored·The Quarterly Journal of Economics

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Corporate Taxation and Avoidance Economic and Fiscal Studies Fiscal Policy and Economic Growth

Abstract

I. The basic model, 615.—II. Tax rate interdependence, 620.—III. Foreign borrowing, 626.—IV. Conclusion, 628.

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References

1960THE BENEFITS and COSTS OF PRIVATE INVESTMENT FROM ABROAD: A THEORETICAL APPROACH*1967International Capital Movements and the Theory of Tariffs and Trade 1966Strategic Aspects of Taxation on Foreign Investment Income

Cited by

1986Tax Policy and International Competitiveness 1992Growth in open economies 2021Taxing Profit in a Global Economy 2003The Oecd Model Tax Treaty: Tax Competition And Two‐Way Capital Flows*1989Taxation of asset income in the presence of a world securities market 2006Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income 2003Tax Treaties, Renegotiations, and Foreign Direct Investment 2006The New Public Finance

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2015Monetary Policy in a Multi-Polar Worldchapter · 3 shared references 2012Capital Controls and Currency Warsother · 3 shared references 1984Die Bedeutung des Accelerated Cost Recovery System für den internationalen Kapitalverkehrarticle · 3 shared references 1980The Optimal Taxation of Foreign Source Investment Incomereport · 3 shared references 1972THE THEORY OF EXPLOITATIVE TRADE AND INVESTMENT POLICIES: A REFORMULATION AND SYNTHESIS**Research was made possible by a single-quarter leave granted by the University of Minnesota in the Spring of 1970, and carried out at the Institute for Advanced Studies in Vienna, Austria. The support of both these institutions is gratefully acknowledged.chapter · 3 shared references 1997Trade Policy and Economic Welfarebook · 2 shared references

Details

Year1979

Typearticle

Published1979-11-01

VenueThe Quarterly Journal of Economics

ISSN-L0033-5533

Languageen

Citations114

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.2307/1884472

openalex_workW1995608949

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