Taxation in the global economy:
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Bibliographic Details
Format: Electronic eBook
Language:English
Published: Chicago University of Chicago Press c1990
Series:National Bureau of Economic Research project report
Subjects:
Online Access:Volltext
Item Description:Includes bibliographical references and indexes
Taxation in the Global Economy; Contents; Preface; Introduction; I. An Overview of the U.S. System of Taxing International Transactions; II. Taxation and Multinationals; III. The Effect of Taxation on Trade and Capital Flows; IV. Implications for Optimal Tax Policy; Contributors; Author Index; Subject Index
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems?such as self-defeating tax competition among member nations?will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce
Physical Description:1 Online-Ressource (ix, 443 p.)
ISBN:0226705889
9780226705880
9780226705910

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