Buch, Englisch, 300 Seiten, Format (B × H): 152 mm x 229 mm, Gewicht: 730 g
Buch, Englisch, 300 Seiten, Format (B × H): 152 mm x 229 mm, Gewicht: 730 g
ISBN: 978-0-367-28538-8
Verlag: Taylor & Francis Ltd
Autoren/Hrsg.
Weitere Infos & Material
Preface -- Allocation and Taxation -- Reforming Capital Income Taxation in the Open Economy: Theoretical Issues -- Tax Havens, Tax Bargains and Tax Addresses: The Effect of Taxation on the Spatial Allocation of Capital -- Can Direct and Indirect Taxes Be Added for International Comparisons of Competitiveness? -- Taxation and Capital Flows -- Tax-Driven Regulatory Drag: European Financial Centers in the 1990s -- Capital Outflow and Taxation — The Case of the Federal Republic of Germany -- Tax Evasion and Offshore Centres -- Simulations of Global Effects of VAT Harmonization -- The Harmonization Issue -- Capital Market Integration: Issues of International Taxation -- Is There a Need for Harmonizing Capital Income Taxes within EC Countries? -- On the Direction of Tax Harmonization in the European Community -- Restructuring Capital Income Taxation -- Reforming Capital Income Taxation: The UK Experience -- Capital Income Taxation in the Federal Republic of Germany — An Assessment from an Efficiency Perspective -- Reform of Capital Income Taxation in the Federal Republic of Germany — Policy Options