International capital mobility and the taxation of portfolio investments
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- Discussion papers (SAM) 
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 releva nce 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.
PublisherNorwegian School of Economics and Business Administration. Department of Economics