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Taxation in a Global Economy by Andreas Haufler, Paperback | Indigo Chapters
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Taxation in a Global Economy by Andreas Haufler, Paperback | Indigo Chapters
From Andreas Haufler
Current price: $68.95
From Andreas Haufler
Taxation in a Global Economy by Andreas Haufler, Paperback | Indigo Chapters
Current price: $68.95
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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. | Taxation in a Global Economy by Andreas Haufler, Paperback | Indigo Chapters