Taxation in a Global Economy: Theory and Evidence
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Taxation in a Global Economy: Theory and Evidence
Author: Haufler, Andreas
Brand: Cambridge University Press
Binding: hardcover
Format: Import
Number Of Pages: 356
Release Date: 23-08-2001
Part Number: 12 tables
Details: The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature.
EAN: 9780521782760
Package Dimensions: 9.1 x 6.0 x 1.1 inches
Languages: English
