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Taxation in an integrating world

Vito Tanzi

Washington, D.C Brookings Institution c1995

Localização: FD - Fac. Direito    (351.713:341 T174t DEF ) e outros locais(Acessar)

  • Título:
    Taxation in an integrating world
  • Autor: Vito Tanzi
  • Assuntos: Taxation; Income tax -- Foreign income; Capital levy; International economic integration; Wirtschaftliche Integration; Steuer; TAXAS; INTEGRAÇÃO ECONÔMICA INTERNACIONAL; IMPOSTO DE RENDA; IMPOSTOS; ECONOMIA INTERNACIONAL
  • Notas: Includes bibliographical references (p. 147-152) and index
  • Descrição: 1. Introduction -- 2. Taxation and Economic Integration -- 3. Lessons from the American Experience -- 4. Labor Mobility and Personal Income Taxation -- 5. Trade Liberalization and Indirect Taxation -- 6. Economic Integration and Capital Taxation -- 7. Allocation of Real Capital -- 8. Allocation of Financial Capital -- 9. Concluding Remarks -- Comments / Joel Slemrod.
    In this book, part of the Brookings Integrating National Economies series, Vito Tanzi assesses the need for, and obstacles to, cooperation among countries. He addresses key questions about the effects of internationalization on current and developing tax systems. Tanzi encourages policymakers and tax experts to think globally as they establish new policies. He calls for greater tax harmonization and coordination across national borders and explores the viability of an international institution that would establish and enforce rules for taxation. This institution, similar to the General Agreement on Tariffs and Trade for trade issues and the International Monetary Fund for general macroeconomic issues, would provide much needed surveillance over the developments in tax systems. Tanzi argues that the creation of such an institution would encourage countries to follow common policies and would support the efforts of international economic integration
  • Títulos relacionados: Série:Integrating national economies
  • Editor: Washington, D.C Brookings Institution
  • Data de criação/publicação: c1995
  • Formato: xxiv, 168 p ill 24 cm.
  • Idioma: Inglês
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  • Realização: ABCD-USP USP   Logos de Redes Sociais: Freepik

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