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Paperback Taxing Profit in a Global Economy Book

ISBN: 0198808070

ISBN13: 9780198808077

Taxing Profit in a Global Economy

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Format: Paperback

Condition: New

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Book Overview

This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from first principles to ask how we should evaluate a tax on business profit--and whether there is any good rationale for such a tax in the first place. It then...

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