期刊名称：Discussion Papers / Norwegian School of Economics and Business Administration
印刷版ISSN：0804-6824
出版年度：2002
卷号：2002
出版社：Bergen
摘要：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 relevance 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.
