The Resource Globalization, tax competition and the fiscal crisis of the welfare state

Globalization, tax competition and the fiscal crisis of the welfare state

Label
Globalization, tax competition and the fiscal crisis of the welfare state
Title
Globalization, tax competition and the fiscal crisis of the welfare state
Creator
Subject
Language
eng
Summary
To address harmful tax competition, specific measures are proposed that modify and extend certain proposals of the EU and the OECD. In particular the multilateral adoption of a uniform withholding tax levied at a minimum rate of 40 percent on portfolio investment returns, and a parallel system of withholding for income from foreign direct investment are recommended. Furthermore a detailed examination of the normative bases for the case in favour of limiting tax competition
http://library.link/vocab/creatorName
Avi-Yonah, R.S
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Public law and legal theory working paper series
Series volume
no. 004
http://library.link/vocab/subjectName
  • tax competition
  • portfolio investment
  • foreign investment
Label
Globalization, tax competition and the fiscal crisis of the welfare state
Instantiates
Publication
Extent
97 p.
Label
Globalization, tax competition and the fiscal crisis of the welfare state
Publication
Extent
97 p.

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