• Anglický jazyk

Taxation in a Global Economy

Autor: Andreas Haufler

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... Viac o knihe

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O knihe

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.

  • Vydavateľstvo: Cambridge University Press
  • Rok vydania: 2004
  • Formát: Hardback
  • Rozmer: 235 x 157 mm
  • Jazyk: Anglický jazyk
  • ISBN: 9780521782760

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