Taxation in an integrating world:
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Bibliographische Detailangaben
1. Verfasser: Tanzi, Vito 1935- (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Washington, D.C. Brookings Institution © 1995
Schriftenreihe:Integrating national economies
Schlagworte:
Online-Zugang:Volltext
Beschreibung:Includes bibliographical references (pages 147-152) and index
In this book, part of the Brookings Integrating National Economies series, Vito Tanzi assesses the need for, and obstacles to, cooperation among countries. He addresses key questions about the effects of internationalization on current and developing tax systems. Tanzi encourages policymakers and tax experts to think globally as they establish new policies. He calls for greater tax harmonization and coordination across national borders and explores the viability of an international institution that would establish and enforce rules for taxation. This institution, similar to the General Agreement on Tariffs and Trade for trade issues and the International Monetary Fund for general macroeconomic issues, would provide much needed surveillance over the developments in tax systems. Tanzi argues that the creation of such an institution would encourage countries to follow common policies and would support the efforts of international economic integration
Introduction -- Taxation and economic integration -- Lessons from the American experience -- Labor mobility and personal income taxation -- Trade liberalization and indirect taxation -- Economic integration and capital taxation -- Allocation of real capital -- Allocation of financial capital -- Concluding remarks -- Comments / Joel Slemrod
Beschreibung:1 Online-Ressource (xxiv, 168 pages)
ISBN:0585179492
9780585179490
0815782985
0815782977

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