Taxation in a global economy: theory and evidence
Auteur :
Haufler, Andreas
Éditeur :
Cambridge University Press
ISBN :
9780521047593
Date de publication :
3 janv. 2008
Dimensions :
22,9 x 15,3 x 2,4 cm
Poids :
540 g
Format :
Trade paperback (US)
Langue :
Anglais
Pays d'origine :
Grande Bretagne
Haufler's standard microeconomic analysis considers how international mobility of capital, firms and consumers affects tax policies in most OECD countries. Topics include capital flight, profit shifting in multinational firms, and cross-border shopping. Haufler addresses the issue of coordination in different areas of tax policy, particularly in the EU.