Market Access and Tax Competition PDF Download

Author: Gianmarco I. P. Ottaviano
Publisher:
ISBN:
Category : Externalities (Economics)
Languages : en
Pages : 36

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Book Description

Author: Richard Teather
Publisher:
ISBN:
Category : Competition
Languages : en
Pages : 184

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Book Description
Beginning with a primer on international taxation, this IEA monograph shows why the arguments used by governments to prevent tax competition are fallacious. It also outlines the threats to tax competition from the EU and OECD, and proposes ways in which the UK government should respond to those threats.

Author: Rajiv Biswas
Publisher: Commonwealth Secretariat
ISBN: 9780850926880
Category : Business & Economics
Languages : en
Pages : 332

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Book Description
Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by experts from Commonwealth countries discuss the concerns of affected nations, covering globalisation, fiscal sovereignty, WTO issues and more.

Author: Tsilly Dagan
Publisher: Cambridge University Press
ISBN: 1107112109
Category : Business & Economics
Languages : en
Pages : 263

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Book Description
Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.

Author: Chris R. Edwards
Publisher: Cato Institute
ISBN: 1933995181
Category : Business & Economics
Languages : en
Pages : 267

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Book Description
Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.

Author: Robert William Fogel
Publisher: Johns Hopkins University Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 324

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Book Description

Author: Reuven S. Avi-Yonah
Publisher: Cambridge University Press
ISBN: 9780521852838
Category : Law
Languages : en
Pages : 224

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Book Description
This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please. The growth of this international tax regime is an important part of the phenomenon of globalization, and the book delves into how tax revenues are divided among different countries. It also explains how U.S. tax rules in particular apply to cross-border transactions and how they embody the norms of the international tax regime.

Author: Henry Tulkens
Publisher: Springer Science & Business Media
ISBN:
Category : Business & Economics
Languages : en
Pages : 616

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Book Description
The 22 papers in this volume illustrate the itinerary of Henry Tulkens on the occasion of his retirement from teaching. The volume presents contemporary analysis of Tulkens’ classic papers on public sector economics. The collection is structured in four parts: I. Decentralized resource allocation processes for public and private goods - II. Environment, public goods and externalities - III. Efficiency analysis - IV. Fiscal competition and optimality.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82

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Book Description
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264184546
Category :
Languages : en
Pages : 31

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Book Description
Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.