Global tax revolution : the rise of tax competition and the battle to defend it / Chris Edwards, Daniel J. Mitchell.

Format:

Book

Author/Creator:

Edwards, Chris (Chris R.)

Contributor:

Mitchell, Daniel, 1958-

Language:

English

Subjects (All):

Taxation.

Fiscal policy.

Physical Description:

1 online resource (267 p.)

Edition:

1st ed.

Place of Publication:

Washington, D.C. : Cato Institute, 2008.

Language Note:

English

Summary:

In the world's increasingly integrated economy, competition between governments to attract investment and skilled workers is heating up quickly. Increasingly, nations are waging this battle by overhauling their tax codes to create a more attractive business environment-a process known as tax competition. The United States used to be the best place in the world to do business, but today its income tax is a huge drag on economic growth. America needs to change course and learn from the best tax reforms abroad, such as the flat taxes that have been enacted in more than 20 countries. Policymakers

Contents:

Introduction

Capital explosion

Tax cut revolution

Flat tax club

Mobile brains and mobile wealth

Taxing businesses in the global economy

The economics of tax competition

The battle for freedom and competition

The moral case for tax competition

Options for U.S. policy.

Notes:

Description based upon print version of record.

Includes bibliographical references (p. 209-240) and index.

Description based on publisher supplied metadata and other sources.

ISBN:

9786611905330

9781281905338

128190533X

9781933995977

1933995971

OCLC:

297820019