Taxation in a global economy
The increasing international mobility of capital, firms and consumers affects tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses standard microeconomic analysis to consider the fundamental forces underlying this process. Topics include a variety of different international tax avoidance strategies--capital flight, profit shifting in multinational firms, and cross-border shopping. Haufler addresses the issue of coordination in different areas…
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- Full title :Taxation in a global economy / Andreas Haufler.
Summary
The increasing international mobility of capital, firms and consumers affects tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses standard microeconomic analysis to consider the fundamental forces underlying this process. Topics include a variety of different international tax avoidance strategies--capital flight, profit shifting in multinational firms, and cross-border shopping. Haufler addresses the issue of coordination in different areas of tax policy, with emphasis on regional tax harmonization in the EU. Also included is a detailed introduction to recent theoretical literature.
Read More ↓Edition Statements
- Publication Date:2008.
Publication Statements
- Publisher(s):Cambridge University Press
- Place of Publication:Cambridge
- Language:eng
- Publication Date:2008.
Notes
Originally published: 2001.
The Physical Object
- Description:pages cm
Edition Identifiers
- ISBN:9780521047593, 0521047595, 0521782767, 9780521782760
- oclc:ocn173238907
- LC Classification:HJ2305
- Dewey Decimal:336.2
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Taxation in a Global Economy: Theory and Evidence…
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