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Taxation in a Global Economy: Theory and Evidence
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Taxation in a Global Economy: Theory and Evidence Hardcover - 2001

by Andreas Haufler


From the publisher

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.

First line

The years since 1980 have seen a worldwide acceleration in the process of integrating the goods and factor markets of different countries.

Details

  • Title Taxation in a Global Economy: Theory and Evidence
  • Author Andreas Haufler
  • Binding Hardcover
  • Edition 1st Edition
  • Pages 356
  • Volumes 1
  • Language ENG
  • Publisher Cambridge University Press, West Nyack, New York, U.S.A.
  • Date 2001-08-23
  • ISBN 9780521782760 / 0521782767
  • Weight 1.59 lbs (0.72 kg)
  • Dimensions 9.44 x 6.36 x 1.24 in (23.98 x 16.15 x 3.15 cm)
  • Library of Congress subjects Taxation, Competition, International
  • Library of Congress Catalog Number 2001025239
  • Dewey Decimal Code 336.2
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Taxation in a Global Economy: Theory and Evidence
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