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International taxation in an integrated world

Autore: Jacob A Frenkel; Assaf Razin; Efraim Sadka
Editore: Cambridge, Mass. : MIT Press, ©1991.
Edizione/Formato:   Libro a stampa : EnglishVedi tutte le edizioni e i formati
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In this book, the authors provide a treatment of international taxation that focuses on the interactions between fiscal policies of sovereign nations and the magnitude and directions of international  Per saperne di più…

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Tipo materiale: Risorsa internet
Tipo documento Libro, Risorsa Internet
Tutti gli autori / Collaboratori: Jacob A Frenkel; Assaf Razin; Efraim Sadka
{0} 0262061430 9780262061438
Numero OCLC: 23584566
Descrizione: xi, 239 pages : illustrations ; 24 cm
Contenuti: Part 1 Facts and concepts: stylized facts on tax systems; basic concepts of international taxation. Part 2 Principles of international macroeconomics and taxation: international intertemporal macroeconomics; equivalence relations in taxation; optimal international taxation. Part 3 International spillovers of tax policies: deficits with lump-sum taxation; deficits with distortionary taxation; simulations of international VAT harmonization. Part 4 International taxation and capital flows: capital market integration and the cost of public funds; international taxation and capital flight; international tax competition and gains from harmonization. Part 5 Epilogue: conclusions and extensions.
Responsabilità: Jacob A. Frenkel, Assaf Razin, and Efraim Sadka.

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