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James R. Hines Jr - International Taxation, Inbunden

Inbunden, Engelska, 2007

International Taxation

Av James R. Hines Jr

Del 210 i serien The International Library of Critical Writings in Economics series

4388 kr

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Beskrivning
Scholarly research on taxation is increasingly preoccupied with its global implications. This volume collects the most important and influential recent research on international aspects of taxation. The book offers empirical estimates of the effects of taxation on foreign direct investment, international borrowing, and other forms of tax avoidance. It further focuses on classic studies of tax competition and the latest research on the characteristics of desirable tax policies in open economies. This authoritative collection of articles offers a comprehensive survey of international tax issues, one that is accessible to newcomers to the field but is also of considerable value to seasoned tax professionals.
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Edited by James R. Hines Jr., Richard A. Musgrave Collegiate Professor of Economics, University of Michigan, Ann Arbor, US

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'In the last two decades, increasing integration of the markets for goods, capital, and intellectual property has made the tax rules governing international transactions central features of the modern tax code. In response, the academic literature on international taxation has expanded rapidly. This volume brings together key contributions, classics as well as studies that define the current research frontier, in a collection that no serious student of tax policy should be without.'

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