The U.S. investor is assumed to be invested in a number of developing country emerging stock markets. A differential rate of taxation of domestic and foreign equity returns will then give rise to different pre-tax rates of return for foreign and anbsp;...
|Title||:||Barriers to Portfolio Investments in Emerging Stock Markets|
|Author||:||Asl? Demirgüç-Kunt, Harry Huizinga|
|Publisher||:||World Bank Publications - 1992|