Taxation in a Global Economy: Theory and Evidence

by Andreas Haufler

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...

• Format: Paperback
• Language: English
• ISBN: 0521047595
• ISBN13: 9780521047593
• Release Date: April 2008
• Publisher: Cambridge University Press
• Length: 356 Pages
• Weight: 1.15 lbs.
• Dimensions: 0.8" x 6.0" x 9.0"