Taxation in a Global Economy : Theory and Evidence
Editorial Reviews
Review
'... a valuable contribution to the literature. It is written very clearly and competently and with an eye not only for theoretically interesting questions but also for important policy issues involved. It can be recommended highly to anyone who is interested in international tax competition caused by the integration of goods and factor markets.' Review of World Economics
'... a very interesting and a very well and carefully written book. It is highly useful as an introduction to students and as a reference for academics working in the field.' Journal of Economics
Book Description
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.
Taxation in a Global Economy : Theory and Evidence
Taxation in a Global Economy : Theory and Evidence,Andreas Haufler,Cambridge University Press,0521782767,Business & Economics,Business / Economics / Finance,Business/Economics,Capital movements,Competition, International,Economics - General,Economics - Macroeconomics,European Union countries,Exports & Imports,Taxation,Taxation - General,Taxation of articles of consum,Taxation of articles of consumption,Business & Economics / Macroeconomics,International economics,Macroeconomics,Political economy
Hot Books:
Recommended Books