Taxation in the global economy /

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Bibliographic Details
Imprint:Chicago : University of Chicago Press, ©1990.
Description:1 online resource (ix, 443 pages) : illustrations.
Language:English
Series:National Bureau of Economic Research project report
National Bureau of Economic Research project report.
Subject:Income tax -- United States -- Foreign income.
Corporations, American -- Taxation.
International business enterprises -- Taxation -- United States.
Impôt sur le revenu -- États-Unis -- Revenus étrangers.
Sociétés américaines -- Impôt.
Entreprises multinationales -- Impôts -- États-Unis.
BUSINESS & ECONOMICS -- Taxation -- Corporate.
Corporations, American -- Taxation.
Income tax -- Foreign income.
International business enterprises -- Taxation.
Belastingen.
Internationale ondernemingen.
Internationale handel.
United States.
Electronic book.
Electronic books.
Computer network resources.
Electronic books.
Format: E-Resource Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/11203935
Hidden Bibliographic Details
Other authors / contributors:Razin, Assaf.
Slemrod, Joel.
ISBN:0226705889
9780226705880
0226705919
9780226705910
9780226705880
0226705927
Digital file characteristics:text file
Notes:Includes bibliographical references and indexes.
Print version record.
Summary: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,
Other form:Print version: Taxation in the global economy. Chicago : University of Chicago Press, ©1990