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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.

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Book Details

ISBN: 9780521782760
ISBN-10: 0521782767
Format: Hardback
(228mm x 152mm x 24mm)
Pages: 356
Imprint: Cambridge University Press
Publisher: Cambridge University Press
Publish Date: 23-Aug-2001
Country of Publication: United Kingdom

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Author Biography - Andreas Haufler

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

Books By Author Andreas Haufler

Taxation in a Global Economy by Andreas Haufler

Taxation in a Global Economy

Paperback, January 2008
$66.56