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Taxation in a Global Economy: Theory and Evidence

Taxation in a Global Economy: Theory and Evidence

Paperback

Business GeneralEconomicsInvesting & Finance

ISBN10: 0521047595
ISBN13: 9780521047593
Publisher: Cambridge University Press
Published: Jan 3 2008
Pages: 356
Weight: 1.15
Height: 0.79 Width: 6.00 Depth: 9.00
Language: English
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.

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