International Taxation

International Taxation
ISBN-10
1843764466
ISBN-13
9781843764465
Series
International Taxation
Category
Business & Economics / General
Pages
557
Language
English
Published
2007
Publisher
Edward Elgar
Author
James R. Hines

Description

Scholarly research on taxation is increasingly preoccupied with its global implications. This volume collects the most important and influential recent research on international aspects of taxation. The book offers empirical estimates of the effects of taxation on foreign direct investment, international borrowing, and other forms of tax avoidance. It further focuses on classic studies of tax competition and the latest research on the characteristics of desirable tax policies in open economies. This authoritative collection of articles offers a comprehensive survey of international tax issues, one that is accessible to newcomers to the field but is also of considerable value to seasoned tax professionals.

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