Hidden Bibliographic Details
| Other authors / contributors: | International Monetary Fund. Fiscal Affairs Department.
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| ISBN: | 1451893248
9781451893243
1462325831
9781462325832
1452727082
9781452727080
1281601918
9781281601919
9786613782601
6613782602
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| Notes: | Caption title.
"March 2000."
Includes bibliographical references (pages 12-13).
Restrictions unspecified
Electronic reproduction. [Place of publication not identified] : HathiTrust Digital Library, 2019.
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212
English.
digitized 2019 HathiTrust Digital Library committed to preserve
Print version record.
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| Summary: | This paper proposes a price-based measure to mitigate the destabilizing impact of the volatility of global capital movements on the domestic economy of a country pursuing sound economic policies. The measure is a withholding tax on all private capital inflows, with a credit and refund provision that operates within the administrative framework of the existing domestic tax system to relieve noncapital inflows from the tax. This withholding tax, which is substantially more difficult to evade than the much-discussed alternative of imposing non-remunerated reserve requirements, can be implemented with little additional costs to the taxpayers and the tax authorities.
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| Other form: | Print version: Zee, Howell H. (Howell Hang). Retarding short-term capital inflows through withholding tax. [Washington, D.C.] : International Monetary Fund, Fiscal Affairs Dept., ©2000
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| Standard no.: | 10.5089/9781451893243.001
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