LEADER 02770nam 2200661 a 450 001 9911004895403321 005 20251117073953.0 010 $a9786611905330 010 $a9781281905338 010 $a128190533X 010 $a9781933995977 010 $a1933995971 035 $a(CKB)2430000000015841 035 $a(EBL)686334 035 $a(OCoLC)297820019 035 $a(SSID)ssj0000297659 035 $a(PQKBManifestationID)11243543 035 $a(PQKBTitleCode)TC0000297659 035 $a(PQKBWorkID)10350580 035 $a(PQKB)11289066 035 $a(MiAaPQ)EBC362209 035 $a(Au-PeEL)EBL362209 035 $a(CaPaEBR)ebr10379677 035 $a(CaONFJC)MIL190533 035 $a(Perlego)532510 035 $a(MiAaPQ)EBC686334 035 $a(Au-PeEL)EBL686334 035 $a(EXLCZ)992430000000015841 100 $a20080722d2008 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aGlobal tax revolution $ethe rise of tax competition and the battle to defend it /$fChris Edwards, Daniel J. Mitchell 205 $a1st ed. 210 $aWashington, D.C. $cCato Institute$d2008 215 $a1 online resource (267 p.) 300 $aDescription based upon print version of record. 311 08$a9781933995182 311 08$a1933995181 320 $aIncludes bibliographical references (p. 209-240) and index. 327 $aIntroduction -- 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. 330 $aIn 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 606 $aTaxation 606 $aFiscal policy 615 0$aTaxation. 615 0$aFiscal policy. 676 $a336.2 700 $aEdwards$b Chris$g(Chris R.)$0247824 701 $aMitchell$b Daniel$f1958-$01822057 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9911004895403321 996 $aGlobal tax revolution$94388109 997 $aUNINA