国際課税
International Taxation
The International Library of Critical Writings in Economics series
Hines Jr, James R. (EDT)
- 出版社：Edward Elgar Publishing Ltd
- 出版年月：2007年 10月
- ISBN：9781843764465
- 装丁：HRD
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装丁について
- 言語：ENG
- 巻数・ページ数：584 p.
- 分類： 財政・租税
- DDC分類：343.04
- 内容紹介：
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Includes 28 articles, dating from 1980 to 2004. The book offers empirical estimates of the effects of taxation on foreign direct investment, international borrowing, and other forms of tax avoidance. It further focuses on classic studies of tax competition and the latest research on the characteristics of desirable tax policies in open economies.