Arbeitspapier
Issues in the theory of international tax coordination
This paper surveys the theory ofinternational tax coordination. The first part of the paper discusses the optimal method of international double taxation relief from an equity and efficiency perspective. The second part surveys the modern game-theoretic approach to tax coordination, stressing the potential welfare gains from international cooperation in the field of tax policy. Finally, the third part of the paper reviews the theory of international coordination of indirect taxation.
- ISBN
-
951-686-239-X
- Sprache
-
Englisch
- Erschienen in
-
Series: Bank of Finland Discussion Papers ; No. 4/1990
- Klassifikation
-
Wirtschaft
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Sörensen, Peter Birch
- Ereignis
-
Veröffentlichung
- (wer)
-
Bank of Finland
- (wo)
-
Helsinki
- (wann)
-
1990
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Sörensen, Peter Birch
- Bank of Finland
Entstanden
- 1990
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