Taxation in a global economy / / Andreas Haufler
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| Autore: |
Haufler Andreas
|
| Titolo: |
Taxation in a global economy / / Andreas Haufler
|
| Pubblicazione: | Cambridge ; ; New York, : Cambridge University Press, 2001 |
| Edizione: | 1st ed. |
| Descrizione fisica: | 1 online resource (xii, 340 pages) : illustrations |
| Disciplina: | 336.2 |
| Soggetto topico: | 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 | |
| Note generali: | Bibliographic Level Mode of Issuance: Monograph |
| Nota di bibliografia: | Includes bibliographical references (p. 316-334) and index. |
| Nota di contenuto: | 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. |
| Sommario/riassunto: | 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. |
| Titolo autorizzato: | Taxation in a global economy |
| ISBN: | 0-511-15384-8 |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 9910813663603321 |
| Lo trovi qui: | Univ. Federico II |
| Opac: | Controlla la disponibilità qui |