International capital taxation

Published on 20 April 2007

This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.

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<p><p><p><p>This paper discusses the role of international considerations in tax design. </p></p></p> </p><p><em class="bold">PLEASE NOTE</em>: this paper represents draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission. </p><p> </p><p></p>

    Authors

    Rachel Cassidy
    Rachel Griffith

    CPP Co-Director

    Rachel is Research Director and Professor at the University of Manchester. She was made a Dame for services to economic policy and education in 2021.

    Person graphic

    Peter Birch Sørensen

    Report details

    DOI
    10.1920/re.ifs.2024.0942
    Publisher
    IFS

    Suggested citation

    R, Griffith and J, Hines and P, Sørensen. (2007). International capital taxation. London: IFS. Available at: https://ifs.org.uk/publications/international-capital-taxation (accessed: 21 May 2025).

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