The book describes the developments and the evidence, the problems and the interrelationships among problems, the outlook, and the intricate balance between the

"The behavior of taxes on capital income in the recent decades points to the notion that international tax competition that follows globalization of capital mar

The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reform

This monograph investigates the intersectoral, international, and intertemporal allocation effects of alternative systems of capital income taxation characteriz