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Book Cover
Author Edwards, Chris (Chris R.)

Title Global tax revolution : the rise of tax competition and the battle to defend it / Chris Edwards, Daniel J. Mitchell
Published Washington, D.C. : Cato Institute, 2008


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Description ix, 254 pages
Contents Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy
Summary "This book explores one of the most dynamic and exciting aspects of globalization - international tax competition. With rising mobility and soaring capital flows, individuals and businesses are gaining freedom to work and invest in nations with lower tax rates. That freedom is pressuring governments to cut taxes on income, investment, and wealth." "In Global Tax Revolution, Chris Edwards and Daniel Mitchell chronicle tax reforms around the world in recent decades. They describe the dramatic business tax cuts of Ireland, the flight of successful people from high-tax France, and the introduction of simple "flat taxes" in more than two dozen nations."
"The authors argue that the U.S. economy can be revitalized by embracing competition and overhauling the federal tax code. They discuss how current tax rules suppress wages and investment and describe the tax changes needed for workers and businesses to succeed in the fast-paced global economy. Rather than idly complaining about jobs and capital moving offshore, this book argues that policymakers need to embrace major tax reforms to ensure rising standards of living for Americans in the years ahead."--BOOK JACKET
Bibliography Includes bibliographical references and index
Subject Taxation.
Fiscal policy.
Author Mitchell, Daniel, 1958-
LC no. 2008029685
ISBN 9781933995182 (hbk. : alk. paper)