Financial markets and capital income taxation in a global economy


Financial markets and capital income taxation in a global economy

edited by Paolo Roberti

(Advances in finance, investment and banking, v. 4)

Elsevier, 1998

大学図書館所蔵 件 / 25



Includes bibliographical references



This text book describes the developments, evidence, problems, interrelationships, outlook, and the balance between the national and the international dimensions of the policy issues faced by tax administrations in OECD countries in the field of financial markets and capital income taxation. The book provides a broad perspective of the problems, comparing thoughts on how they may be best dealt with, and using lessons from experience with theoretical and policy developments in a number of countries including the EU, North America and Australia. The book focuses on the following topics: falling barriers, increased capital mobility, and the challenges of capital market globalization; the implications, for capital income taxation, of technological innovation and new financial products; tax distortions and international market pressures for national tax system conformity; questions of national tax sovereignty and the constraints imposed on governments by tax competition; the growing need for tax cooperation; and emerging national and international capital taxation issues, including the premise that international cooperation may be key to solving, or at least alleviating, the existing and predicted tax problems.


National tax policies and tax coordination: a difficult coexistence (L. Castellucci). Part One. Capital market developments: challenges for capital income taxation (P. Roberti). Taxation of capital income in a global economy: an overview (A.H. Munnell). The need for tax coordination in an economically integrated world (V. Tanzi). Part Two . Lessons from financial liberalization in the OECD (M. Edey, K. Hviding). The Italian financial market in the process of European economic integration (F. Panetta). Capital movements, real interest differentials, and taxation: theoretical issues and recent developments in Italy (1982-1994) (M. Bagella, L. Castellucci). The industrial and service firms in Italy: comparative advantage, performance, and taxation (P.L. Scandizzo). Part Three . Taxation and the globalization of financial markets (J.S. Alworth). Developments in capital markets: their implications for tax policy (J. Chown). Developments in capital markets and their implications for capital income taxation (M. Gammie). Part Four . The difficult road to harmonization for corporate income taxation in the European community: the ruding committee experience (F. Vanistendael). The future of capital income taxation in the European Union (M. Daly). The US treasury department's corporate tax integration report: issues and options (R.G. Hubbard). Taxing foreign source income: the Australian experience (T. O'Brien, J. Killaly). Economic double taxation of dividends: problems and strategies for international integration (T. Menck). Conclusions . Capital income taxation in a global economy: a research agenda (J. Slemrod).

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