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
Published: Chicago : University of Chicago Press, 1990.
Series:National Bureau of Economic Research project report.
Table of Contents:
  • Taxation in the Global Economy; Contents; Preface; Introduction; I. An Overview of the U.S. System of Taxing International Transactions; II. Taxation and Multinationals; III. The Effect of Taxation on Trade and Capital Flows; IV. Implications for Optimal Tax Policy; Contributors; Author Index; Subject Index.