Taxation in a Global Economy: Theory and Evidence

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März 2004



The increasing international mobility of capital, firms and consumers affects tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses standard microeconomic analysis to consider the fundamental forces underlying this process. Topics include a variety of different international tax avoidance strategies--capital flight, profit shifting in multinational firms, and cross-border shopping. Haufler addresses the issue of coordination in different areas of tax policy, with emphasis on regional tax harmonization in the EU. Also included is a detailed introduction to recent theoretical literature.


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.


ANDREAS HAUFLER is Professor of Public Finance and Social Policy in the Department of Economics, University of Gottingen.


'... a valuable contribution to the literature. It is written very clearly and competently and with an eye not only for theoretically interesting questions but also for important policy issues involved. It can be recommended highly to anyone who is interested in international tax competition caused by the integration of goods and factor markets.' Review of World Economics '... a very interesting and a very well and carefully written book. It is highly useful as an introduction to students and as a reference for academics working in the field.' Journal of Economics
EAN: 9780521782760
ISBN: 0521782767
Untertitel: New. Sprache: Englisch.
Erscheinungsdatum: März 2004
Seitenanzahl: 356 Seiten
Format: gebunden
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