Taxation in the Global Economy.

The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systemssuch as self-defeating tax competition among me...

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Bibliographic Details
Online Access: Full Text (via ProQuest)
Main Author: Razin, Assaf
Other Authors: Slemrod, Joel
Format: eBook
Language:English
Published: Chicago : University of Chicago Press, 1990.
Series:National Bureau of Economic Research project report.
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Summary:The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systemssuch as self-defeating tax competition among member nationswill be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce.
Physical Description:1 online resource (456 pages)
ISBN:9780226705880
0226705889