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Corporate Income Tax Harmonization and Capital Allocation: Corporate Income Tax Harmonization and Capital Allocation

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  • International Monetary Fund

Abstract

The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, including balance of payments, monetary and fiscal issues, global liquidity, and national and international economic developments.

Suggested Citation

  • International Monetary Fund, 1990. "Corporate Income Tax Harmonization and Capital Allocation: Corporate Income Tax Harmonization and Capital Allocation," IMF Working Papers 1990/103, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1990/103
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=28160
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    Citations

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    Cited by:

    1. Bayoumi, Tamim & Gagnon, Joseph, 1996. "Taxation and inflation: A new explanation for capital flows," Journal of Monetary Economics, Elsevier, vol. 38(2), pages 303-330, October.
    2. Utikal, Claudia, 1991. "Die Auswirkungen von nationalen Steuerreformmaßnahmen auf den internationalen Kapitalverkehr," Discussion Papers, Series II 133, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".

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