International taxation [Texto impresso] / edited by James R. Hines Jr.
Secondary Author: Hines, James R. Publication: Cheltenham : Edward Elgar, cop. 2007 Description: VII, 557 p. ; 25 cmSeries: The international library of critical writings in economics / ed. Mark Blaug, 210ISBN: 9781843764465Topical name: Finanças internacionais | Investimentos estrangeiros - Fiscalidade | Empréstimo externo - Fiscalidade | Evasão fiscal | Política fiscal CDU: 336.69CBC: HG3881.I58 2007 Online Resources: Capa| Item type | Location | Collection | Call Number | Status | Date Due |
|---|---|---|---|---|---|
| Monografia | Biblioteca da Universidade Lusíada de Lisboa | Centro de Estudos Jurídicos, Económicos e Ambientais | INT 336.69-211290 (Browse Shelf) | Empréstimo local |
CEJEA - Centro de Estudos Jurídicos, Económicos e Ambientais
Contém bibliografia, p. 550-551
Summary:
I. Foreign direct investment, p. 3
II. International borrowing, p. 179
III. Tax avoidance, p. 255
IV. Tax competition, p. 365
V. International tax policy implications, p. 453
Abstract:
This volume contains important recent research contributions on topics that are central to international taxation. These contributions, all of which have been previously published, are grouped into five sections. The contributions in the first section concern the effects of international taxation on foreign direct investment, a topic about which much has been written and guite a bit more has been said. The contributions in this section identify the likely impact of taxation on FDI from the standpoint of economic theory, and ofter extensive empirical analysis of the impact of taxation on FDI in practice. The evidence reported by these contributions overwhelmingly supports the proposition that taxation influences the volume and character of FDI, though it is noteworthy that the evidence comes in several different forms. (James R. Hines Jr.)
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