Globalization and Its Tax Discontents: Tax Policy and International Investments
Published: August 2010© 2010
Imprint: University of Toronto Press
Page Count: 320 Pages
Illustrations: 4 figures; 4 tables
Dimensions: 6.30 x 9.28
320 Pages, 6.30 x 9.28 x 1.17 in, 4 figures; 4 tables
Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. Agreements such as NAFTA in North America and the regional integration of the European Union facilitate cross-border commerce. While trade has become international, however, taxation has remained national, preserving and strengthening one of the few remaining barriers to the flow of cross-national investments.
In Globalization and Its Tax Discontents, some of the world's leading international tax scholars identify the ways that taxes can inhibit or promote international investments, and assess both government and private market responses to present challenges. Given the lack of meaningful government cooperation, the contributors integrate economic theory with elements of history, gender theory, and international relations to explore the potential development effective international tax rules and processes to tax international investments. Innovative, interdisciplinary, and comprehensive, Globalization and Its Tax Discontents sheds light on one of the last real policy battlegrounds of globalization.
'This book provides an excellent survey of a number of global taxation issues and offers some interesting suggestions for resolving them.' Stephen Miazga, Saskatchewan Law Review, vol 74:2011
'Globalization and Its Tax Discontents addresses the key issues in international tax that are the focus of on-going discussion in the literature, at conferences, and in classrooms around the world. A coherent and well organized volume that gathers together the thoughts of leading scholars in the field, it is an excellent collection.'Lee Burns, Sydney Law School, The University of Sydney