Andreas Haufler

Taxation in a Global Economy

Theory and Evidence

• Broschiertes Buch

Produktbeschreibung

The implications of increasing international factor mobility on tax policy at national and international level.

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Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 356
• Erscheinungstermin: 22. September 2007
• Englisch
• Abmessung: 229mm x 152mm x 21mm
• Gewicht: 578g
• ISBN-13: 9780521047593
• ISBN-10: 0521047595
• Artikelnr.: 23425806

Autorenporträt

ANDREAS HAUFLER is Professor of Public Finance and Social Policy in the Department of Economics, University of Göttingen.

Inhaltsangabe

List of figures
List of tables
List of general symbols used
Preface
1. Introduction
Part I. Tax Competition: Policy and Theory: 2. Policy issues
3. A first look at the literature
Part II. 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 III. Commodity Taxation: 8. The problem of cross-border shopping
9. Switching to the origin principle?
Part IV. 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.