International Taxation

'In the last two decades, increasing integration of the markets for goods, capital, and intellectual property has made the tax rules governing international transactions central features of the modern tax code. In response, the academic literature on international taxation has expanded rapidly. This volume brings together key contributions, classics as well as studies that define the current research frontier, in a collection that no serious student of tax policy should be without.'? James M. Poterba, MIT, US Scholarly research on taxation is increasingly preoccupied with its global implications. Thisvolume collects the most important and influential recent research on international aspects of taxation. The book offers empirical estimates of the effects of taxation on foreign directinvestment, international borrowing, and other forms of tax avoidance. It further focuses on classic studies of tax competition and the latest research on the characteristics ofdesirable tax policies in open economies. This authoritative collection of articles offers a comprehensive survey of international tax issues, one that is accessible to newcomers to the field but is also of considerable value to seasoned tax professionals.Hines, James R., Jr. is the author of 'International Taxation', published 2007 under ISBN 9781843764465 and ISBN 1843764466.