THE TAXATION OF CAPITAL INCOME IN AN OPEN-ECONOMY - THE IMPORTANCE OF RESIDENT-NONRESIDENT TAX TREATMENT

被引：27

作者：

MUTTI, J ^{[1
]}

GRUBERT, H ^{[1
]}

机构：

[1] US DEPT TREASURY,OFF INT TAX ANAL,WASHINGTON,DC 20226

来源：

关键词：

D O I：

10.1016/0047-2727(85)90053-2

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：291 / 309

页数：19

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