Author: Assaf Razin
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 34
Book Description
This paper highlights key sources of market failure in the context of international capital flows and provides guidelines for an efficient tax structure in the presence of capital market imperfections. It also emphasizes the efficiency of a non-uniform tax treatment of the various vehicles of international capital flows.
A Pecking Order Theory of Capital Inflows and International Tax Principles
Author: Assaf Razin
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 34
Book Description
This paper highlights key sources of market failure in the context of international capital flows and provides guidelines for an efficient tax structure in the presence of capital market imperfections. It also emphasizes the efficiency of a non-uniform tax treatment of the various vehicles of international capital flows.
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 34
Book Description
This paper highlights key sources of market failure in the context of international capital flows and provides guidelines for an efficient tax structure in the presence of capital market imperfections. It also emphasizes the efficiency of a non-uniform tax treatment of the various vehicles of international capital flows.
A Pecking Order of Capital Inflows and International Tax Principles
Author: Assaf Razin
Publisher:
ISBN:
Category : Capital movements
Languages : en
Pages : 0
Book Description
Publisher:
ISBN:
Category : Capital movements
Languages : en
Pages : 0
Book Description
A Peking Order Theory of Capital Inflows and International Tax Principles
Author: Assaf Razin
Publisher:
ISBN:
Category :
Languages : en
Pages : 23
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 23
Book Description
Corporate Governance and Capital Flows in a Global Economy
Author: Peter K. Cornelius
Publisher: Oxford University Press
ISBN: 9780195347586
Category : Business & Economics
Languages : en
Pages : 532
Book Description
This volume is a timely and insightful exploration into the issues of corporate governance and the impact of corporate governance practices on investments in developing countries. Sponsored by the World Economic Forum, INSEAD, and Wharton, this book collects original essays from senior researchers at the worlds top academic institutions as well as from key policymakers and business leaders, It analyzes global aspects of governance in relation to such issues as corporate performance, privatization, venture capitalism, and workers. With global financial markets having become more integrated, the book pays particular attention to the role of corporate governance in emerging-market economies and international capital flows. Rich in facts and ideas, Corporate Governance and Capital Flows in a Global Economy is a must read for anyone interested in financial crises international risk management, and global competitiveness.
Publisher: Oxford University Press
ISBN: 9780195347586
Category : Business & Economics
Languages : en
Pages : 532
Book Description
This volume is a timely and insightful exploration into the issues of corporate governance and the impact of corporate governance practices on investments in developing countries. Sponsored by the World Economic Forum, INSEAD, and Wharton, this book collects original essays from senior researchers at the worlds top academic institutions as well as from key policymakers and business leaders, It analyzes global aspects of governance in relation to such issues as corporate performance, privatization, venture capitalism, and workers. With global financial markets having become more integrated, the book pays particular attention to the role of corporate governance in emerging-market economies and international capital flows. Rich in facts and ideas, Corporate Governance and Capital Flows in a Global Economy is a must read for anyone interested in financial crises international risk management, and global competitiveness.
Development Centre Seminars Foreign Direct Investment versus other Flows to Latin America
Author: OECD
Publisher: OECD Publishing
ISBN: 9264192522
Category :
Languages : en
Pages : 181
Book Description
Proceedings of the 11th International Forum on latin American Perspectives, which discussed the desirability of foreign direct investment over other flows, such as bank lending.
Publisher: OECD Publishing
ISBN: 9264192522
Category :
Languages : en
Pages : 181
Book Description
Proceedings of the 11th International Forum on latin American Perspectives, which discussed the desirability of foreign direct investment over other flows, such as bank lending.
An International Finance Reader
Author: Dilip K. Das
Publisher: Psychology Press
ISBN: 9780415312622
Category : Business & Economics
Languages : en
Pages : 544
Book Description
Here leading world economic experts examine topical issues of international finance such as globalization, multilateral financial institutions and capital flows to emerging economies. Ideal for students, businesspeople and policy makers.
Publisher: Psychology Press
ISBN: 9780415312622
Category : Business & Economics
Languages : en
Pages : 544
Book Description
Here leading world economic experts examine topical issues of international finance such as globalization, multilateral financial institutions and capital flows to emerging economies. Ideal for students, businesspeople and policy makers.
IMF Staff papers, Volume 43 No. 3
Author: International Monetary Fund. Research Dept.
Publisher: International Monetary Fund
ISBN: 1451973446
Category : Business & Economics
Languages : en
Pages : 188
Book Description
This paper examines the volatility and predictability of emerging stock markets. A range of measures suggests that, despite perceptions to the contrary, the volatility of emerging markets may have fallen rather than risen on average. Also, although the autocorrelations in emerging market returns appear to turn negative at horizons of a year or more, the magnitude of these return reversals is not that much larger than reversals in some mature markets. One interpretation of the results would be that emerging markets have not consistently been subject to fads or bubbles, or at least no more so than in some industrial countries.
Publisher: International Monetary Fund
ISBN: 1451973446
Category : Business & Economics
Languages : en
Pages : 188
Book Description
This paper examines the volatility and predictability of emerging stock markets. A range of measures suggests that, despite perceptions to the contrary, the volatility of emerging markets may have fallen rather than risen on average. Also, although the autocorrelations in emerging market returns appear to turn negative at horizons of a year or more, the magnitude of these return reversals is not that much larger than reversals in some mature markets. One interpretation of the results would be that emerging markets have not consistently been subject to fads or bubbles, or at least no more so than in some industrial countries.
The Free-standing Company in the World Economy, 1830-1996
Author: Mira Wilkins
Publisher: Oxford University Press, USA
ISBN: 9780198290322
Category : Business & Economics
Languages : en
Pages : 512
Book Description
Includes rewritten papers from a session on free-standing companies held at the 11th International Economic History Congress, in Milan, Italy, Sept. 1994.
Publisher: Oxford University Press, USA
ISBN: 9780198290322
Category : Business & Economics
Languages : en
Pages : 512
Book Description
Includes rewritten papers from a session on free-standing companies held at the 11th International Economic History Congress, in Milan, Italy, Sept. 1994.
Taxation in a Global Economy
Author: Andreas Haufler
Publisher: Cambridge University Press
ISBN: 0521782767
Category : Business & Economics
Languages : en
Pages : 354
Book Description
The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature.
Publisher: Cambridge University Press
ISBN: 0521782767
Category : Business & Economics
Languages : en
Pages : 354
Book Description
The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature.
The Tax Treatment of Government Bonds
Author: Mr.John Norregaard
Publisher: International Monetary Fund
ISBN: 1451844220
Category : Business & Economics
Languages : en
Pages : 26
Book Description
In their effort to finance fiscal deficits at a reasonable cost, governments compete with other users of financial capital. Governments, however, are in the unique position that they are the only debt suppliers that can determine the taxation of debt instruments they issue. Following an overview of the current tax treatment of government bonds in OECD countries, this paper argues that—on purely economic grounds—there are no reasons for exempting interest on government bonds. Administrative difficulties in capturing interest on many other debt instruments in the tax net may, however, provide a rationale for doing so.
Publisher: International Monetary Fund
ISBN: 1451844220
Category : Business & Economics
Languages : en
Pages : 26
Book Description
In their effort to finance fiscal deficits at a reasonable cost, governments compete with other users of financial capital. Governments, however, are in the unique position that they are the only debt suppliers that can determine the taxation of debt instruments they issue. Following an overview of the current tax treatment of government bonds in OECD countries, this paper argues that—on purely economic grounds—there are no reasons for exempting interest on government bonds. Administrative difficulties in capturing interest on many other debt instruments in the tax net may, however, provide a rationale for doing so.