Financial markets and capital income taxation in a global economy

목차 (Table of Contents)

• CONTENTS
• INTRODUCTION National Tax Policies and Tax Coordination: A Difficult Coexistence / Laura Castellucci ; Stefavo Gorini ; Paolo Roberti = 1
• Part One
• Capital Market Developments: Challenges for Capital Income Taxation / Paolo Roberti = 23
• Taxation of Capital Income in a Global Economy: An Overview / Alicia H. Munnell = 51
• The Need for Tax Coordination in an Economically Integrated World / Vito Tanzi = 89
• Part TWO
• Lessons from Financial Liberalization in the OECD / Malcolm Edey ; Ketil Hviding = 111
• The Italian Financial Market in the Process of European Economic Integration / Fabio Panetta = 143
• Capital Movements, Real Interest Differentials, and Taxation: Theoretical Issues and Recent Developments in Italy(1982-1994) / Michele Bagella ; Laura Castellucci = 167
• The Industrial and Service Firms in Italy: Comparative Advantage, Performance, and Taxation / Pasquale L. Scandizzo = 195
• Part Three
• Taxation and the Globalization of Financial Markets / Julian S. Alworth = 219
• Developments in Capital Markets: Their Implications for Tax Policy / John Chown = 251
• Developments in Capital Markets and Their Implications for Capital Income Taxation / Malcolm Gammie = 265
• Part Four
• The Difficult Road to Harmonization of Corporate Income Taxation in the European Community: The Ruding Committee Experience / Frans Vanistendael = 291
• The Future of Capital Income Taxation in the European Union / Michael Daly = 311
• The US Treasury Department's Corporate Tax Integration Report: Issues and Options / R. Glenn Hubbard = 353
• Taxing Foreign Source Income: The Australian Experience / Terry O'Brien ; Jim Killaly = 377
• Economic Double Taxation of Dividends: Problems and Strategies for International Integration / Thomas Menck = 395
• conclusions
• Capital Income Taxation in a Global Economy: A Research Agenda / Joel Slemrod = 407