Taxation in a Global Economy: Theory and Evidence,New

Taxation in a Global Economy: Theory and Evidence,New

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SKU: DADAX0521782767
Brand: Cambridge University Press
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The increasing international mobility of capital, firms and consumers affects tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses standard microeconomic analysis to consider the fundamental forces underlying this process. Topics include a variety of different international tax avoidance strategiescapital flight, profit shifting in multinational firms, and crossborder shopping. Haufler addresses the issue of coordination in different areas of tax policy, with emphasis on regional tax harmonization in the EU. Also included is a detailed introduction to recent theoretical literature.

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