Taxation in a global economy / Andreas Haufler.

Format:

Book

Author/Creator:

Haufler, Andreas.

Language:

English

Subjects (All):

Taxation.

Capital movements.

Taxation of articles of consumption.

Competition, International.

Taxation--European Union countries.

Capital movements--European Union countries.

Taxation of articles of consumption--European Union countries.

Physical Description:

1 online resource (xii, 340 pages) : illustrations

Edition:

1st ed.

Place of Publication:

Cambridge ; New York : Cambridge University Press, 2001.

Language Note:

English

Summary:

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.

Contents:

Intro

Contents

Figure

Table

General Symbols used

Preface

1 Introduction

Part 1 Tax competition policy and theory

2 Policy issues

3 A First look at the literature

Part 2 Factor taxation

4 An Introduction to capital tax competition

5 Capital tax competition and country size

6 Factor taxation and income distribution

7 Profit-shifting and the corporate tax structure

Part 3 Commodity taxation

8 The problem of cross-border shopping

9 Switching to the origin principle?

Part 4 Factor and commodity taxation

10 Optimal taxation with interacting factor and commodity taxes

11 Commodity and profit taxation with imperfect firm mobility

12 Country size and the location of monopolists

13 Summary and policy conclusions

References

Index.

Notes:

Bibliographic Level Mode of Issuance: Monograph

Includes bibliographical references (p. 316-334) and index.

ISBN:

0-511-15384-8

OCLC:

614704398