International capital mobility and the taxation of portfolio investments
Working paper
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Date
2002-06Metadata
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- Discussion papers (SAM) [662]
Abstract
This paper provides an overview of problems related to the taxation of portfolio
investments in an open economy. It starts by outlining empirical results on how taxation
affects household portfolio structure and proceeds by discussing the releva nce of international
capital mobility in relation to portfolio investments. The paper then describes problems
pertaining to the taxation of derivative financial instruments, interest, and dividends.
Publisher
Norwegian School of Economics and Business Administration. Department of EconomicsSeries
Discussion paper2002:12