|
|
 |
|
Viewing report
|
|
|
|
Global Corporate Tax Competition. Edition No. 1
VDM Publishing House, Dec 2008, Pages: 264
Recently, governments’ policymakers have observed how
export oriented foreign firms previously established
in their region have decided to move to countries in
completely different areas of the world. An example
comes from Mexico, where firms decided to relocate to
China, Czech Republic, Malaysia, and Thailand.
Policymakers concluded that among several factors
affecting FDI inflows, corporate tax rates appear to
be not competitive. Hence, could it be possible that
policymakers in China, Czech Republic, or Malaysia
have observed that corporate taxes represent a factor
towards increasing competitiveness, and given the
high mobility of capital of these days, they have
embarked on a corporate tax competition to attract
internationally mobile firms. Is it possible that
Mexico, China, and Czech Republic could be presenting
a degree of corporate tax competition to attract FDI?
Does corporate tax competition among countries from
far away geographical regions of the world occur?
Thus, the aim of this book is to evaluate the
possibility of a global corporate tax competition
scheme. The book is addressed to professionals in
public finance, research economists, and policymakers.
|
|
|
|
