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The Resource The economics of international tax avoidance : political power versus economic law

The economics of international tax avoidance : political power versus economic law

Label
The economics of international tax avoidance : political power versus economic law
Title
The economics of international tax avoidance : political power versus economic law
Creator
Subject
Summary
This monograph analyses the conditions in which gains or losses from international tax avoidance are more or less likely for the avoiding taxpayer, the rest of the taxpaying community and the tax authorities at home and abroad and names the countries whose tax systems render them most exposed to these gains and losses. The conclusion is that national governments and intergovernmental organisations seeking to suppress international tax avoidance may do more harm than good to the tax revenues as well as to the taxpaying communitites of the countries concerned, especially if the avoidance is formal rather than substantial in character, and that all measures against international tax avoidance should be supported by an economic estimate of the gains and losses from avoidance and the losses and gains from its suppression
http://library.link/vocab/creatorName
Bracewell-Milnes, B
Geographic coverage
International
Language note
English
Series statement
International Series of the Rotterdam Institute for Fiscal Studies Erasmus University Rotterdam
Series volume
4
http://library.link/vocab/subjectName
  • tax avoidance
  • double taxation
Label
The economics of international tax avoidance : political power versus economic law
Instantiates
Publication
Extent
137 p.
Isbn
9789020006339
Label
The economics of international tax avoidance : political power versus economic law
Publication
Extent
137 p.
Isbn
9789020006339

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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