TY - BOOK ID - 1525055 TI - Taxation in the global economy AU - Razin, Assaf. AU - Slemrod, Joel. PY - 1990 SN - 0226705919 0226705927 9786611431068 1281431060 0226705889 9780226705880 9780226705910 PB - Chicago : University of Chicago Press, DB - UniCat KW - Taxes KW - International economic relations KW - Income tax KW - Corporations, American KW - International business enterprises KW - Foreign income KW - Taxation KW - AA / International- internationaal KW - US / United States of America - USA - Verenigde Staten - Etats Unis KW - 336.212.0 KW - 336.212.2 KW - 336.214 KW - 336.61 KW - 336.201 KW - 336.225 KW - NBB congres KW - Belasting op de inkomsten: algemeenheden. KW - Belastingen op inkomsten uit effecten. KW - Belastingstelsel van de genootschappen. KW - Financieel beleid. KW - Fiscaal regime: structuur en evolutie. Fiscale hervorming. KW - Omzetbelasting, belasting over de toegevoegde waarde. KW - Conferences - Meetings KW - E-books KW - Business enterprises, International KW - Corporations, International KW - Global corporations KW - International corporations KW - MNEs (International business enterprises) KW - Multinational corporations KW - Multinational enterprises KW - Transnational corporations KW - Business enterprises KW - Corporations KW - Joint ventures KW - Foreign income. KW - Taxation. KW - Belasting op de inkomsten: algemeenheden KW - Belastingen op inkomsten uit effecten KW - Belastingstelsel van de genootschappen KW - Financieel beleid KW - Fiscaal regime: structuur en evolutie. Fiscale hervorming KW - Omzetbelasting, belasting over de toegevoegde waarde KW - Income tax - United States - Foreign income KW - Corporations, American - Taxation KW - International business enterprises - Taxation - United States KW - taxation, globalization, international, competition, investment, trade, relocation, capital, labor, income, equity, multinationals, tax policy, economy, economics, finance, business, nonfiction, petroleum, transfer prices, corporations, wages, efficiency, border taxes, government, regulation, japan, integration, incentives, value-added, dividends, repatriation. UR - https://www.unicat.be/uniCat?func=search&query=sysid:1525055 AB - 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, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well. ER -