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Taxation in a Global Economy: Theory and Evidence, by Andreas Haufler
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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 strategies--capital flight, profit shifting in multinational firms, and cross-border 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.
- Sales Rank: #5975424 in Books
- Brand: Cambridge University Press
- Published on: 2001-09-17
- Ingredients: Example Ingredients
- Original language: English
- Number of items: 1
- Dimensions: 8.98" h x .94" w x 5.98" l, 1.59 pounds
- Binding: Hardcover
- 356 pages
- Used Book in Good Condition
Review
'... a valuable contribution to the literature. It is written very clearly and competently and with an eye not only for theoretically interesting questions but also for important policy issues involved. It can be recommended highly to anyone who is interested in international tax competition caused by the integration of goods and factor markets.' Review of World Economics
'... a very interesting and a very well and carefully written book. It is highly useful as an introduction to students and as a reference for academics working in the field.' Journal of Economics
About the Author
ANDREAS HAUFLER is Professor of Public Finance and Social Policy in the Department of Economics, University of Göttingen.
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