Tax Policy in the Global Economy : Selected Essays of Peggy B. Musgrave (Studies in Fiscal Federalism and State-local Finance Series)

Tax Policy in the Global Economy : Selected Essays of Peggy B. Musgrave (Studies in Fiscal Federalism and State-local Finance Series)

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  • 製本 Hardcover:ハードカバー版/ページ数 470 p.
  • 言語 ENG
  • 商品コード 9781840643138
  • DDC分類 336.2

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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.

Table of Contents

Acknowledgements                                   ix
Preface xi
PART I TAX POLICY AND ECONOMIC ASPECTS OF
FOREIGN INVESTMENT
`Economic Criteria, Principles and Policies 3 (55)
of the Taxation of Foreign Investment Income'
and `Taxation of Foreign-Source Business
Income and the Incentive to Foreign
Investment', in Richman (Musgrave) P.B.,
Taxation of Foreign Investment Income: An
Economic Analysis, The Johns Hopkins Press,
1963, pp. 5--36 and 57--79
`Short-Run Effects on Domestic and Foreign 58 (6)
Balance', Direct Investment Abroad and the
Multinationals: Effects on the United States
Economy, Committee Print, Subcommittee on
Multinational Corporations of the Committee
on Foreign Relations, US Senate, Washington
DC: US Government Printing Office, August
1975, pp. 27--33
`Long-run Effects on National Income and 64 (17)
Factor Shares', Direct Investment Abroad and
the Multinationals: Effects on the United
States Economy, Committee Print, Subcommittee
on Multinational Corporations of the
Committee on Foreign Relations, US Senate,
Washington DC: US Government Printing Office,
August 1975, pp. 35--50
`Private and Social Returns: The Role of 81 (8)
Taxation', Direct Investment Abroad and the
Multinationals: Effects on the United States
Economy, Committee Print, Subcommittee: on
Multinational Corporations of the Committee
on Foreign Relations, US Senate, Washington
DC: US Government Printing Office, August
1975, pp. 51--8
`Further Long-Run Effects', Direct Investment 89 (9)
Abroad and the Multinationals: Effects on the
United States Economy, Committee on Foreign
Relations, US Senate, Washington DC: US
Government Printing Office, August 1975, pp.
59--66
`International Tax Differentials for 98 (13)
Multinational Corporations: Equity and
Efficiency Considerations', In C.S. Shoup
(ed.), The Impact of Multinational
Corporations on Development and on
International Relations, Technical Papers:
Taxation, Department of Economic and Social
Affairs, United Nations, New York, 1974, pp.
43--57
`Taxation and American Investment Abroad: The 111(16)
Interests of Workers and Investors', in W.
Morehouse (ed.), American Labor in a Changing
World Economy, Praeger, 1978, pp. 79--96
PART II MEASUREMENT PROBLEMS: PUBLIC DEBT AND
INVESTMENT ABROAD
`Public Debt and Cost-Benefit Analysis', in 127(16)
B.P. Herber (ed.), Public Finance and Public
Debt, Wayne State University Press, 1986, pp.
81--96
`Foreign Investment in the National Income 143(5)
Accounts', in Review of Economics and
Statistics, LIX(2), May 1977, pp. 220-24
`Exchange Rate Aspects in the Taxation of 148(11)
Foreign Income', in National Tax Journal,
XXVIII(4), December 1975, pp. 405--13
PART III INTERJURISDICTIONAL EQUITY AND
EFFICIENCY IN TAXATION
`Inter-nation Equity' (with R.A. Musgrave), 159(23)
in R.M. Bird and J.G. Head (eds), Modern
Fiscal Issues: Essays in Honour of Carl S.
Shoup, University of Toronto Press, 1972, pp.
63-85
`Interjurisdictional Equity in Company 182(32)
Taxation: Principles and Applications to the
European Union', in S. Cnossen (ed.), Taxing
Capital Income in the European Union, Oxford
University Press, 1995, pp. 46--77
`Pure Global Externalities: International 214(25)
Efficiency and Equity', in L. Bovenberg and
S. Cnossen (eds.), Public Economics and the
Environment in an Imperfect World, Kluwer
Academic Publishers, 1984, pp. 237--59
PART IV FISCAL DECENTRALIZATION
`Principles for Dividing the State Corporate 239(19)
Tax Base', in C.E. McLure, Jr (ed.), The
State Corporation Income Tax, Hoover
Institution Press, 1984, pp. 228--46
`Principles of Interjurisdictional Fiscal 258(21)
Relations', in H. Nadaroglu (ed.), Fiscal
Relations Between Central and Local
Governments, Marmaris-Altinyunus, 1991, pp.
113--39
PART V INTERJURISDICTIONAL FISCAL COORDINATION
AND COMPETITION
`Interjurisdictional Coordination of Taxes on 279(29)
Capital Income', in S. Cnossen (ed.), Tax
Coordination in the European Community,
Kluwer, 1987, pp. 197--225
`Fiscal Coordination and Competition in an 308(30)
International Setting', in L. Eden (ed.),
Retrospectives on Public Finance, Duke
University Press, 1991, pp. 276--305
`Merits and Demerits of Fiscal Competition', 338(19)
in R. Prud'homme (ed.), Public Finance with
Several Levels of Government, Foundation
Journal Public Finance, 1991, pp. 281--97
PART VI TAX TREATIES AND TAX COORDINATION
`The OECD Model Tax Treaty: Problems and 357(11)
Prospects', Columbia Journal of World
Business, Summer 1975, pp. 29--39
`Coordination of Taxes on Capital Income in 368(45)
Developing Countries', DRD Report No. 286,
Development Research Department, World Bank,
1975, pp. 1--80
PART VII CONSUMPTION TAXES IN AN INTERNATIONAL
SETTING
`International Coordination Problems of 413(32)
Substituting Consumption for Income
Taxation', in M. Rose (ed.), Heidelberg
Congress on Taxing Consumption, Springer
Verlag, 1990, pp. 453--81, 486--9
`Consumption Tax Proposals in an 445(24)
International Setting', Tax Law Review, 54,
2000, pp. 77--100
Name Index 469