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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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Capital Mobility and Tax Competition (Paperback)
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Capital Mobility and Tax Competition (Paperback)
Series: Foundations and Trends (R) in Microeconomics
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Tax competition and coordination is one of the most pressing issues
for tax authorities in modern economies, but it is a highly
controversial subject. Some argue that tax competition is
beneficial by forcing governments to impose efficient tax prices on
residents for the provision of public services. Further, some argue
that tax competition is also beneficial by limiting the power of
governments to levy taxes. Others take a different view - in a
world without coordinated tax policies, governments choose
sub-optimal levels of public services financed by inefficient taxes
that are either too high or too low by ignoring spillovers imposed
on other jurisdictions. Capital Mobility and Tax Competition draws
out the most important issues of uncoordinated tax policy at the
international level for cross-border transactions. The discussion
focuses on mobile tax bases, specifically in relation to investment
and financial transactions. The main issue for consideration in
this survey is whether taxation of income, specifically capital
income will survive, how border crossing investment is taxed
relative to domestic investment, and whether welfare gains can be
achieved through international tax coordination. This survey
derives some of the key results on the taxation of international
investment in variants of one model of multinational investment.
Finally, the authors emphasize the problem of tax competition and
financial arbitrage, an issue which is somewhat neglected in the
existing survey literature.
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