商品詳細

This text book describes the developments, evidence, problems, interrelationships, outlook, and the balance between the national and the international dimensions of the policy issues faced by tax administrations in OECD countries in the field of financial markets and capital income taxation. The book provides a broad perspective of the problems, comparing thoughts on how they may be best dealt with, and using lessons from experience with theoretical and policy developments in a number of countries including the EU, North America and Australia. The book focuses on the following topics: falling barriers, increased capital mobility, and the challenges of capital market globalization; the implications, for capital income taxation, of technological innovation and new financial products; tax distortions and international market pressures for national tax system conformity; questions of national tax sovereignty and the constraints imposed on governments by tax competition; the growing need for tax cooperation; and emerging national and international capital taxation issues, including the premise that international cooperation may be key to solving, or at least alleviating, the existing and predicted tax problems.