Taxation in a global economy: theory and evidence

Taxation in a global economy: theory and evidence

Haufler, Andreas

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The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue ofcoordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature. INDICE: 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.

  • ISBN: 978-0-521-04759-3
  • Editorial: Cambridge University
  • Encuadernacion: Rústica
  • Páginas: 356
  • Fecha Publicación: 03/01/2008
  • Nº Volúmenes: 1
  • Idioma: Inglés