Advances in Taxation Vol. 23 contains a collection of high-quality manuscripts addressing problems arising from federal, state local and international taxation.
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In recent years 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…
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. Top…
This text uses the theory of international taxation to consider fundamental forces underlying the process of constraining tax policies, covering both factor and commodity taxes, as well as their interaction.
This important essay is aimed at proposing a new tax system in compliance with the principles of a liberal society. For the author, the target of a rational tax system is not the equality between individuals, but the proportionality of the tax burden with regard to the taxpayer?…