Foreign Income and Domestic Deductions
نویسنده
چکیده
منابع مشابه
International Taxation
The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations. Diamond and Mirrlees (1971) note that small open economies incur very high costs in attempting to tax the returns t...
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Theoretically and empirically, FDI may have positive (complementary) or negative (substitution) effect on the host country’s domestic investment. This study aims to examine the existence of crowding out (in) effect of FDI for MENA countries with high- and low- level income. Using the GMM, several regressions were estimated over the periods of 1981-2017 and 2001-2017. The immediate positive effe...
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China has experienced a large increase in its foreign exchange reserves since 2001, due to a continuous inow of capital and the commitment to maintain a xed rate against the dollar initially and then a crawling peg exchange rate regime. Among other things, the accumulation of foreign assets has an expansionary monetary e¤ect and poses a challenge for domestic macroeconomic management. As a re...
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تاریخ انتشار 2016