Global Tax Revolution: The Rise of Tax Competition and the Battle to Defend It
Год выпуска: 2008 Автор: Chris Edwards and Daniel J. Mitchell Издательство: Страниц: 250 ISBN: 1933995181 Описание In the world's increasingly integrated economy, competition between governments to attract investment and skilled workers is heating up quickly. Increasingly, nations are waging this battle by overhauling their tax codes to create a more attractive business environment-a process known as tax competition. The United States used to be the best place in the world to do business, but today its income tax is a huge drag on economic growth. America needs to change course and learn from the best tax reforms abroad, such as the flat taxes that have been enacted in more than 20 countries. Policymakers also need to defend against international efforts to squelch tax competition when nations try to form cartels, which damage global prosperity and reduce incomes.
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Elena, 06.06 Защитила вчера диплом на 5! очень рада! спасибо вам!