Tax Incentives and International Capital Flows : The Case of the United States and Japan

The Case of the United States and Japan

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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 taxes encouraged capital flows to the United... READ MORE...

Publication date: January 1989
ISBN 9781451929508
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