Taxation in a Global Economy: Theory and Evidence Book + PRICE WATCH * Amazon pricing is not included in price watch

Taxation in a Global Economy: Theory and Evidence Book

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

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  • 0521047595
  • 9780521047593
  • Andreas Haufler
  • 3 January 2008
  • Cambridge University Press
  • Paperback (Book)
  • 356
  • 1
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