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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
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This text contains essays from around the world addressing how globalization and offshoring have affected employment …
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The objective of this report is to examine the extent to which countries in Latin America and the Caribbean participate in global value chains and what are the drivers of such participation. Production processes have been increasingly fragmented worldwide. For example, the production of the...
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Offshoring—the transfer of an industrial activity abroad—has become a fact of life for business. But it is also … the potential loss of domestic jobs. This groundbreaking report provides new insights into the phenomenon of offshoring …. First, the report defines offshoring in detail, allowing readers to see the many ways that industrial activity—both in …
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Les délocalisations, c'est-à-dire le transfert d'activités industrielles à l'étranger, font désormais partie de la vie des entreprises. Toutefois, une grande partie du public les perçoit comme une menace. Les inquiétudes sont concentrées sur l'emploi, notamment sur les pertes...
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