Visit our Christmas Gift Finder
Click & Collect from 2 Hours*
Free Delivery to UK Shops
Free UK Standard Delivery On all orders £20 and over Free Delivery to UK Shops Local shops and expert booksellers nationwide Free Click & Collect to UK shops From 2 hours of your order*
Capital Mobility and Tax Competition - Foundations and Trends (R) in Microeconomics (Paperback)
  • Capital Mobility and Tax Competition - Foundations and Trends (R) in Microeconomics (Paperback)
zoom

Capital Mobility and Tax Competition - Foundations and Trends ® in Microeconomics (Paperback)

£38.50
Paperback 72 Pages / Published: 30/12/2005
  • Not available

This product is currently unavailable.

  • This item has been added to your basket
Tax competition and coordination is one of the most pressing issues for tax authorities in modern economies, but it is a highly controversial subject. Some argue that tax competition is beneficial by forcing governments to impose efficient tax prices on residents for the provision of public services. Further, some argue that tax competition is also beneficial by limiting the power of governments to levy taxes. Others take a different view - in a world without coordinated tax policies, governments choose sub-optimal levels of public services financed by inefficient taxes that are either too high or too low by ignoring spillovers imposed on other jurisdictions.

Capital Mobility and Tax Competition draws out the most important issues of uncoordinated tax policy at the international level for cross-border transactions. The discussion focuses on mobile tax bases, specifically in relation to investment and financial transactions. The main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment, and whether welfare gains can be achieved through international tax coordination.

This survey derives some of the key results on the taxation of international investment in variants of one model of multinational investment. Finally, the authors emphasize the problem of tax competition and financial arbitrage, an issue which is somewhat neglected in the existing survey literature.

Publisher: now publishers Inc
ISBN: 9781933019192
Number of pages: 72
Weight: 115 g
Dimensions: 234 x 156 x 3 mm

You may also be interested in...

Please sign in to write a review

Your review has been submitted successfully.