Capital Mobility and Tax Competition

Fuest, Clemens, Huber, Bernd and Mintz, Jack (2005) Capital Mobility and Tax Competition. Foundations and Trends in Microeconomics, 1 (1). pp. 1-62.


This text surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment and whether welfare gains can be achieved through international tax coordination. Our analysis puts special emphasis on multinational firms and the problem of financial arbitrage.

Item Type: Article
Keywords: tax policy; investment
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 02 Oct 2013 15:28
Last Modified: 23 Oct 2015 14:08

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