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Tax Policy in the Global Economy

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Tax Policy in the Global Economy

Selected Essays of Peggy B. Musgrave

9781840643138 Edward Elgar Publishing
Peggy B. Musgrave, Emerita Professor of Economics, University of California, Santa Cruz, US
Publication Date: January 2002 ISBN: 978 1 84064 313 8 Extent: 488 pp
Peggy B. Musgrave is a pioneer in the economics of international taxation. In this important selection of her path-breaking work, she extends income tax analysis to the arena of multinational investment and introduces and develops the concept of tax equity among nations. Her work addresses the complex tax issues which arise in the case of cross-border investment, an area of increasing importance in an integrated world economy.

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Peggy B. Musgrave is a pioneer in the economics of international taxation. In this important selection of her path-breaking work, she extends income tax analysis to the arena of multinational investment and introduces and develops the concept of tax equity among nations. Her work addresses the complex tax issues which arise in the case of cross-border investment, an area of increasing importance in an integrated world economy.

The globalization of economies and the vast expansion of foreign investment has greatly increased the problems of international taxation. The author argues that cross-border tax issues should not be left to the destructive forces of tax competition but should be handled through coordinating measures of international tax agreements. Thereby tax distortions in the international flow of capital will be minimized while leaving countries free to determine their own tax structures.

This book will prove essential reading for economists, lawyers and policy makers concerned with the emerging world of multijurisdictional fiscal relations and how efficient and equitable solutions can be designed.
Contents
Contents: Preface Part I: Tax Policy and Economic Aspects of Foreign Investment Part II: Measurement Problems: Public Debt and Investment Abroad Part III: Interjurisdictional Equity and Efficiency in Taxation Part IV: Fiscal Decentralization Part V: Interjurisdictional Fiscal Coordination and Competition Part VI: Tax Treaties and Tax Coordination Part VII: Consumption Taxes in an International Setting Index
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