the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and …This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …

corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home … countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty … payments, and research and development. National governments that tax the profits of international firms face important …

competitive diffusion, namely defensive moves of developing countries concerned about foreign direct investment (FDI) diversion in … countries that compete for FDI from the same developed country have previously signed agreements with similarly weak provisions … FDI-competing developing countries have previously signed with a specific developed source country of FDI. …

October 1999 - Other things being equal, countries with higher tax rates, more corruption, or more restrictions on … - that corruption helps attract foreign investment by reducing firms' tax burden and the irritant of capital controls. This … effective anticorruption strategies. It will appear as a chapter in a book on taxation and foreign direct investment edited by …