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 systems?such as self-defeating tax competition among m...
| Други автори: | Razin, Assaf., Slemrod, Joel. |
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| Формат: | Електронна книга |
| Език: | English |
| Публикувано: |
Chicago :
University of Chicago Press,
℗♭1990.
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| Серия: |
National Bureau of Economic Research project report.
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| Предмети: | |
| Онлайн достъп: |
http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=228242 |
| Подобни документи: |
Print version::
Taxation in the global economy. |
| Резюме: |
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 systems?such as self-defeating tax competition among member nations?will 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, |
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| Физически характеристики: |
1 online resource (ix, 443 pages) : illustrations. |
| Библиография: |
Includes bibliographical references and indexes. |
| ISBN: |
0226705889 9780226705880 |