The Optimal Taxation of Foreign Source Investment Income
Open Access
- 1 November 1979
- journal article
- Published by Oxford University Press (OUP) in The Quarterly Journal of Economics
- Vol. 93 (4) , 613-629
- https://doi.org/10.2307/1884472
Abstract
I. The basic model, 615.—II. Tax rate interdependence, 620.—III. Foreign borrowing, 626.—IV. Conclusion, 628.Keywords
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