Taxation in a Global Economy: Theory and Evidence
Andreas Haufler, "Taxation in a Global Economy: Theory and Evidence"
2001 | ISBN-10: 0521782767, 0521047595 | 356 pages | PDF | 2 MB
2001 | ISBN-10: 0521782767, 0521047595 | 356 pages | PDF | 2 MB
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.