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Taxation in a Global Economy: Theory and Evidence
By
Andreas Haufler (Author)
Hardback
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Description
The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature. 12 Tables, unspecified
About the Author
ANDREAS HAUFLER is Professor of Public Finance and Social Policy in the Department of Economics, University of Goettingen.
More Details
- Contributor: Andreas Haufler
- Imprint: Cambridge University Press
- ISBN13: 9780521782760
- Number of Pages: 356
- Packaged Dimensions: 160x236x32mm
- Packaged Weight: 640
- Format: Hardback
- Publisher: Cambridge University Press
- Release Date: 2001-08-23
- Binding: Hardback
- Biography: ANDREAS HAUFLER is Professor of Public Finance and Social Policy in the Department of Economics, University of Goettingen.
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