Taxation in the Global Economy.

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Bibliographic Details
Author / Creator:	Razin, Assaf.
Imprint:	Chicago : University of Chicago Press, 1990.
Description:	1 online resource (456 pages).
Language:	English
Series:	National Bureau of Economic Research Project Report National Bureau of Economic Research project report.
Subject:	Corporations, American -- Taxation. Income tax -- United States -- Foreign income. International business enterprises -- Taxation -- United States. Corporations, American -- Taxation. Income tax -- Foreign income. International business enterprises -- Taxation. United States.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/11347307

Hidden Bibliographic Details
Other authors / contributors:	Slemrod, Joel.
ISBN:	9780226705880 0226705889
Notes:	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 systemssuch as self-defeating tax competition among member nationswill 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:	9780226705927

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