出版社：Netherlands Bureau for Economic Policy Analysis
摘要：As the EU capital market becomes more integrated, portfolios
become more international, cross border mergers are the
order of the day, and never before has there been so much foreign
direct investment. This links national tax systems: residents
pay foreign capital income tax; foreigners pay domestic
capital income tax; and no member state can afford to overlook
the danger of capital flight. What is the appropriate policy
response to this development? To do nothing? To coordinate
capital income taxation at the European level? This paper
assesses the most important proposals against a background
of recent trends in capital income taxation and the trade-offs
between distinct policy objectives.
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