Taxation in a Global Economy: Theory and Evidence

Description

In recent years the increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature.

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

'... 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