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The book delves into the complexities of reforming capital income taxes within an open economy context. It examines the various tax incentives and disincentives affecting investment decisions, considering both cross-border portfolio and direct investments. Through this analysis, it addresses the theoretical challenges and implications of tax policies in a globalized economic environment.
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Reforming Capital Income Taxation, Horst Siebert
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- Année de publication
- 2021
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- (souple)
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