Taxation in a global economy:
Gespeichert in:
1. Verfasser: | |
---|---|
Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Cambridge [u.a.]
Cambridge Univ. Press
2008
|
Ausgabe: | Digitally pr. version (with corrections) |
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | XII, 340 S. graph. Darst. |
ISBN: | 9780521047593 9780521782760 0521047595 |
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245 | 1 | 0 | |a Taxation in a global economy |c Andreas Haufler |
250 | |a Digitally pr. version (with corrections) | ||
264 | 1 | |a Cambridge [u.a.] |b Cambridge Univ. Press |c 2008 | |
300 | |a XII, 340 S. |b graph. Darst. | ||
336 | |b txt |2 rdacontent | ||
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650 | 4 | |a Competition, International | |
650 | 4 | |a International finance | |
650 | 4 | |a Taxation | |
650 | 4 | |a Taxation of articles of consumption | |
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adam_text | Contents
List of figures page
viii
List of tables
ix
List of general symbols used
χ
Preface
xi
1
Introduction
1
1.1
Market integration
1
1.2
Plan of the book
6
Part
1
Tax competition: policy and theory
2
Policy issues
13
2.1
Direct taxes
13
2.2
Indirect taxes
22
3
A first look at the literature
29
3.1
Three important fiscal externalities
31
3.2
Symmetric vs. asymmetric countries
33
3.3
The set of tax instruments
35
3.4
Firm mobility and imperfect competition
36
3.5
Political economy aspects and alternative government
objectives
37
3.6
Further issues
39
Part
2
Factor taxation
4
An introduction to capital tax competition
47
4.1
Residence- vs. source-based capital taxation
48
4.2
Capital and labour taxes in a small open economy
54
4.3
Tax competition with source-based capital taxes
61
4.4
Capital tax competition: empirical evidence
67
5
Capital tax competition and country size
74
5.1
A basic model of asymmetric capital tax competition
75
5.2
Asymmetric capital tax competition with two tax
instruments
80
5.3
Numerical analysis
86
5.4
Asymmetric tariff competition
92
5.5
The third-country problem and the regional coordination
of capital income taxes
94
Factor taxation and income distribution
99
6.1
Capital taxation in a median voter model
100
6.2
An alternative model of interest groups
102
6.3
Nash equilibrium
109
6.4
Capital market integration
111
6.5
Discussion and comparison of results
117
6.6
Political economy and the welfare effects of tax coordination
122
Appendix
124
Profit-shifting and the corporate tax structure
125
7.1
The benchmark case: cash-flow taxation
126
7.2
Corporate taxation under profit-shifting
131
7.3
Discussion and comparison of results
136
7.4
Profit-shifting and international coordination of corporate
tax bases
139
Appendix
142
Part
3
Commodity taxation
8
The problem of cross-border shopping
147
8.1
Principles of international commodity taxation
148
8.2
Two benchmark analyses
152
8.3
A simple general equilibrium model with cross-hauling
154
8.4
Existence and properties of the Nash equilibrium
159
8.5
Tax coordination
165
8.6
Welfare effects of commodity tax
harmonisation:
a comparison with related literature
173
8.7
Summary: deficiencies of the current system
180
Appendix
182
9
Switching to the origin principle?
186
9.1
The administration of an origin-based VAT
187
9.2
A basic equivalence result with mobile capital
189
9.3
Anticipation effects in a three-period model
193
9.4
A dynamic model of investment and savings
196
9.5
Short-run effects of a switch in the tax regime
202
9.6
Discussion and comparison of results
213
9.7
Further issues of a switch to the origin principle
216
9.8
A preliminary evaluation of the arguments
222
Appendix
224
9A.
1
The investment system
224
9A.2 International asset accumulation
225
Part
4
Factor and commodity taxation
10
Optimal taxation with interacting factor and
commodity taxes
231
10.1
Integrating capital and commodity taxes
232
10.2
A specific-factors model with mobile capital
233
10.3
The benchmark: production efficiency
239
10.4
Constraints on tax instruments
241
10.5
Discussion and comparison of results
247
Appendix
254
11
Commodity and profit taxation with imperfect firm
mobility
257
11.1
An efficient tax system with public inputs
258
11.2
Combining imperfect mobility of firms and consumers
259
11.3
The optimal tax structure
267
11.4
Discussion of results and policy implications
273
Appendix
276
12
Country size and the location of monopolists
279
12.1
Elements of the new trade theory
280
12.2
Description of household and firm behaviour
283
12.3
Tax competition with symmetric transport costs
288
12.4
Tax competition with two instruments
292
12.5
Discussion and comparison of results
299
12.6
Location rents and corporate taxation in the
European Union
302
Appendix
304
12A.1 The firm s exporting option
304
12A.2 Setting up plants in both countries A and
В
305
13
Summary and policy conclusions
308
References
316
Index
335
|
adam_txt |
Contents
List of figures page
viii
List of tables
ix
List of general symbols used
χ
Preface
xi
1
Introduction
1
1.1
Market integration
1
1.2
Plan of the book
6
Part
1
Tax competition: policy and theory
2
Policy issues
13
2.1
Direct taxes
13
2.2
Indirect taxes
22
3
A first look at the literature
29
3.1
Three important fiscal externalities
31
3.2
Symmetric vs. asymmetric countries
33
3.3
The set of tax instruments
35
3.4
Firm mobility and imperfect competition
36
3.5
Political economy aspects and alternative government
objectives
37
3.6
Further issues
39
Part
2
Factor taxation
4
An introduction to capital tax competition
47
4.1
Residence- vs. source-based capital taxation
48
4.2
Capital and labour taxes in a small open economy
54
4.3
Tax competition with source-based capital taxes
61
4.4
Capital tax competition: empirical evidence
67
5
Capital tax competition and country size
74
5.1
A basic model of asymmetric capital tax competition
75
5.2
Asymmetric capital tax competition with two tax
instruments
80
5.3
Numerical analysis
86
5.4
Asymmetric tariff competition
92
5.5
The 'third-country problem' and the regional coordination
of capital income taxes
94
Factor taxation and income distribution
99
6.1
Capital taxation in a median voter model
100
6.2
An alternative model of interest groups
102
6.3
Nash equilibrium
109
6.4
Capital market integration
111
6.5
Discussion and comparison of results
117
6.6
Political economy and the welfare effects of tax coordination
122
Appendix
124
Profit-shifting and the corporate tax structure
125
7.1
The benchmark case: cash-flow taxation
126
7.2
Corporate taxation under profit-shifting
131
7.3
Discussion and comparison of results
136
7.4
Profit-shifting and international coordination of corporate
tax bases
139
Appendix
142
Part
3
Commodity taxation
8
The problem of cross-border shopping
147
8.1
Principles of international commodity taxation
148
8.2
Two benchmark analyses
152
8.3
A simple general equilibrium model with cross-hauling
154
8.4
Existence and properties of the Nash equilibrium
159
8.5
Tax coordination
165
8.6
Welfare effects of commodity tax
harmonisation:
a comparison with related literature
173
8.7
Summary: deficiencies of the current system
180
Appendix
182
9
Switching to the origin principle?
186
9.1
The administration of an origin-based VAT
187
9.2
A basic equivalence result with mobile capital
189
9.3
Anticipation effects in a three-period model
193
9.4
A dynamic model of investment and savings
196
9.5
Short-run effects of a switch in the tax regime
202
9.6
Discussion and comparison of results
213
9.7
Further issues of a switch to the origin principle
216
9.8
A preliminary evaluation of the arguments
222
Appendix
224
9A.
1
The investment system
224
9A.2 International asset accumulation
225
Part
4
Factor and commodity taxation
10
Optimal taxation with interacting factor and
commodity taxes
231
10.1
Integrating capital and commodity taxes
232
10.2
A specific-factors model with mobile capital
233
10.3
The benchmark: production efficiency
239
10.4
Constraints on tax instruments
241
10.5
Discussion and comparison of results
247
Appendix
254
11
Commodity and profit taxation with imperfect firm
mobility
257
11.1
An efficient tax system with public inputs
258
11.2
Combining imperfect mobility of firms and consumers
259
11.3
The optimal tax structure
267
11.4
Discussion of results and policy implications
273
Appendix
276
12
Country size and the location of monopolists
279
12.1
Elements of the new trade theory
280
12.2
Description of household and firm behaviour
283
12.3
Tax competition with symmetric transport costs
288
12.4
Tax competition with two instruments
292
12.5
Discussion and comparison of results
299
12.6
Location rents and corporate taxation in the
European Union
302
Appendix
304
12A.1 The firm's exporting option
304
12A.2 Setting up plants in both countries A and
В
305
13
Summary and policy conclusions
308
References
316
Index
335 |
any_adam_object | 1 |
any_adam_object_boolean | 1 |
author | Haufler, Andreas 1961- |
author_GND | (DE-588)111908434 |
author_facet | Haufler, Andreas 1961- |
author_role | aut |
author_sort | Haufler, Andreas 1961- |
author_variant | a h ah |
building | Verbundindex |
bvnumber | BV035048147 |
classification_rvk | QL 400 |
ctrlnum | (OCoLC)473690138 (DE-599)BVBBV035048147 |
discipline | Wirtschaftswissenschaften |
discipline_str_mv | Wirtschaftswissenschaften |
edition | Digitally pr. version (with corrections) |
format | Book |
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illustrated | Illustrated |
index_date | 2024-07-02T21:55:32Z |
indexdate | 2024-07-09T21:21:00Z |
institution | BVB |
isbn | 9780521047593 9780521782760 0521047595 |
language | English |
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spelling | Haufler, Andreas 1961- Verfasser (DE-588)111908434 aut Taxation in a global economy Andreas Haufler Digitally pr. version (with corrections) Cambridge [u.a.] Cambridge Univ. Press 2008 XII, 340 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Competition, International International finance Taxation Taxation of articles of consumption Steuer Kapitalertragsteuer (DE-588)4163265-5 gnd rswk-swf Globalisierung (DE-588)4557997-0 gnd rswk-swf Steuerwettbewerb (DE-588)4403593-7 gnd rswk-swf Kapitalbewegung (DE-588)4132737-8 gnd rswk-swf Außenwirtschaft (DE-588)4003856-7 gnd rswk-swf Verbrauchsteuer (DE-588)4135545-3 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Steuerwettbewerb (DE-588)4403593-7 s DE-604 Steuerpolitik (DE-588)4057447-7 s Außenwirtschaft (DE-588)4003856-7 s Globalisierung (DE-588)4557997-0 s Kapitalbewegung (DE-588)4132737-8 s Kapitalertragsteuer (DE-588)4163265-5 s Verbrauchsteuer (DE-588)4135545-3 s DE-188 Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016716870&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Haufler, Andreas 1961- Taxation in a global economy Competition, International International finance Taxation Taxation of articles of consumption Steuer Kapitalertragsteuer (DE-588)4163265-5 gnd Globalisierung (DE-588)4557997-0 gnd Steuerwettbewerb (DE-588)4403593-7 gnd Kapitalbewegung (DE-588)4132737-8 gnd Außenwirtschaft (DE-588)4003856-7 gnd Verbrauchsteuer (DE-588)4135545-3 gnd Steuerpolitik (DE-588)4057447-7 gnd |
subject_GND | (DE-588)4163265-5 (DE-588)4557997-0 (DE-588)4403593-7 (DE-588)4132737-8 (DE-588)4003856-7 (DE-588)4135545-3 (DE-588)4057447-7 |
title | Taxation in a global economy |
title_auth | Taxation in a global economy |
title_exact_search | Taxation in a global economy |
title_exact_search_txtP | Taxation in a global economy |
title_full | Taxation in a global economy Andreas Haufler |
title_fullStr | Taxation in a global economy Andreas Haufler |
title_full_unstemmed | Taxation in a global economy Andreas Haufler |
title_short | Taxation in a global economy |
title_sort | taxation in a global economy |
topic | Competition, International International finance Taxation Taxation of articles of consumption Steuer Kapitalertragsteuer (DE-588)4163265-5 gnd Globalisierung (DE-588)4557997-0 gnd Steuerwettbewerb (DE-588)4403593-7 gnd Kapitalbewegung (DE-588)4132737-8 gnd Außenwirtschaft (DE-588)4003856-7 gnd Verbrauchsteuer (DE-588)4135545-3 gnd Steuerpolitik (DE-588)4057447-7 gnd |
topic_facet | Competition, International International finance Taxation Taxation of articles of consumption Steuer Kapitalertragsteuer Globalisierung Steuerwettbewerb Kapitalbewegung Außenwirtschaft Verbrauchsteuer Steuerpolitik |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016716870&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
work_keys_str_mv | AT hauflerandreas taxationinaglobaleconomy |