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
|