Includes bibliographical references (p. 316-334) and index.
CONTENTS NOTE
Text of Note
1. Introduction -- Pt. 1. Tax competition: policy and theory. 2. Policy issues. 3. A first look at the literature -- Pt. 2. Factor taxation. 4. An introduction to capital tax competition. 5. Capital tax competition and country size. 6. Factor taxation and income distribution. 7. Profit-shifting and the corporate tax structure -- Pt. 3. Commodity taxation. 8. The problem of cross-border shopping. 9. Switching to the origin principle? -- Pt. 4. Factor and commodity taxation. 10. Optimal taxation with interacting factor and commodity taxes. 11. Commodity and profit taxation with imperfect firm mobility. 12. Country size and the location of monopolists. 13. Summary and policy conclusions.
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TOPICAL NAME USED AS SUBJECT
Capital movements-- European Union countries.
Capital movements.
Competition, International.
Taxation-- European Union countries.
Taxation of articles of consumption-- European Union countries.