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Peggy B. Musgrave is a pioneer in the economics of international taxation. In this important selection of her path-breaking work, she extends income tax analysis to the arena of multinational investment and introduces and develops the concept of tax equity among nations. Her work addresses the complex tax issues which arise in the case of cross-border investment, an area of increasing importance in an integrated world economy.

The globalization of economies and the vast expansion of foreign investment has greatly increased the problems of international taxation. The author argues that cross-border tax issues should not be left to the destructive forces of tax competition but should be handled through coordinating measures of international tax agreements. Thereby tax distortions in the international flow of capital will be minimized while leaving countries free to determine their own tax structures.

This book will prove essential reading for economists, lawyers and policy makers concerned with the emerging world of multijurisdictional fiscal relations and how efficient and equitable solutions can be designed.

Tabla de contenidos provista por Syndetics

• Acknowledgements(p. ix)
• Preface(p. xi)
• Part I Tax Policy and Economic Aspects of Foreign Investment
• 1. 'Economic Criteria, Principles and Policies of the Taxation of Foreign Investment Income' and 'Taxation of Foreign-Source Business Income and the Incentive to Foreign Investment', in Richman (Musgrave) P.B., Taxation of Foreign Investment Income: An Economic Analysis, The Johns Hopkins Press, 1963, pp. 5-36 and 57-79(p. 3)
• 2. 'Short-Run Effects on Domestic and Foreign Balance', Direct Investment Abroad and the Multinationals: Effects on the United States Economy, Committee Print, Subcommittee on Multinational Corporations of the Committee on Foreign Relations, US Senate, Washington DC: US Government Printing Office, August 1975, pp. 27-33(p. 58)
• 3. 'Long-run Effects on National Income and Factor Shares', Direct Investment Abroad and the Multinationals: Effects on the United States Economy, Committee Print, Subcommittee on Multinational Corporations of the Committee on Foreign Relations, US Senate, Washington DC: US Government Printing Office, August 1975, pp. 35-50(p. 64)
• 4. 'Private and Social Returns: The Role of Taxation', Direct Investment Abroad and the Multinationals: Effects on the United States Economy, Committee Print, Subcommittee on Multinational Corporations of the Committee on Foreign Relations, US Senate, Washington DC: US Government Printing Office, August 1975, pp. 51-8(p. 81)
• 5. 'Further Long-Run Effects', Direct Investment Abroad and the Multinationals: Effects on the United States Economy, Committee Print, Subcommittee on Multinational Corporations of the Committee on Foreign Relations, US Senate, Washington DC: US Government Printing Office, August 1975, pp. 59-66(p. 89)
• 6. 'International Tax Differentials for Multinational Corporations: Equity and Efficiency Considerations', in C.S. Shoup (ed.), The Impact of Multinational Corporations on Development and on International Relations, Technical Papers: Taxation, Department of Economic and Social Affairs, United Nations, New York, 1974, pp. 43-57(p. 98)
• 7. 'Taxation and American Investment Abroad: The Interests of Workers and Investors', in W. Morehouse (ed.), American Labor in a Changing World Economy, Praeger, 1978, pp. 79-96(p. 111)
• Part II Measurement Problems: Public Debt and Investment Abroad
• 8. 'Public Debt and Cost-Benefit Analysis', in B.P. Herber (ed.), Public Finance and Public Debt, Wayne State University Press, 1986, pp. 81-96(p. 127)
• 9. 'Foreign Investment in the National Income Accounts', in Review of Economics and Statistics, LIX(2), May 1977, pp. 220-24(p. 143)
• 10. 'Exchange Rate Aspects in the Taxation of Foreign Income', in National Tax Journal, XXVIII(4), December 1975, pp. 405-13(p. 148)
• Part III Interjurisdictional Equity and Efficiency in Taxation
• 11. 'Inter-nation Equity' (with R.A. Musgrave), in R.M. Bird and J.G. Head (eds), Modern Fiscal Issues: Essays in Honour of Carl S. Shoup, University of Toronto Press, 1972, pp. 63-85(p. 159)
• 12. 'Interjurisdictional Equity in Company Taxation: Principles and Applications to the European Union', in S. Cnossen (ed.), Taxing Capital Income in the European Union, Oxford University Press, 1995, pp. 46-77(p. 182)
• 13. 'Pure Global Externalities: International Efficiency and Equity', in L. Bovenberg and S. Cnossen (eds), Public Economics and the Environment in an Imperfect World, Kluwer Academic Publishers, 1984, pp. 237-59(p. 214)
• Part IV Fiscal Decentralization
• 14. 'Principles for Dividing the State Corporate Tax Base', in C.E. McLure, Jr (ed.), The State Corporation Income Tax, Hoover Institution Press, 1984, pp. 228-46(p. 239)
• 15. 'Principles of Interjurisdictional Fiscal Relations', in H. Nadaroglu (ed.), Fiscal Relations Between Central and Local Governments, Marmaris-Altinyunus, 1991, pp. 113-39(p. 258)
• Part V Interjurisdictional Fiscal Coordination and Competition
• 16. 'Interjurisdictional Coordination of Taxes on Capital Income', in S. Cnossen (ed.), Tax Coordination in the European Community, Kluwer, 1987, pp. 197-225(p. 279)
• 17. 'Fiscal Coordination and Competition in an International Setting', in L. Eden (ed.), Retrospectives on Public Finance, Duke University Press, 1991, pp. 276-305(p. 308)
• 18. 'Merits and Demerits of Fiscal Competition', in R. Prud'homme (ed.), Public Finance with Several Levels of Government, Foundation Journal Public Finance, 1991, pp. 281-97(p. 338)
• Part VI Tax Treaties and Tax Coordination
• 19. 'The OECD Model Tax Treaty: Problems and Prospects', Columbia Journal of World Business, Summer 1975, pp. 29-39(p. 357)
• 20. 'Coordination of Taxes on Capital Income in Developing Countries', DRD Report No. 286, Development Research Department, World Bank, 1975, pp. 1-80(p. 368)
• Part VII Consumption Taxes in an International Setting
• 21. 'International Coordination Problems of Substituting Consumption for Income Taxation', in M. Rose (ed.), Heidelberg Congress on Taxing Consumption, Springer Verlag, 1990, pp. 453-81, 486-9(p. 413)
• 22. 'Consumption Tax Proposals in an International Setting', Tax Law Review, 54, 2000, pp. 77-100(p. 445)
• Name Index(p. 469)

Notas de autor provistas por Syndetics

Peggy B. Musgrave is Emerita Professor of Economics at the University of California, Santa Cruz