In the last two decades, increasing integration of the markets for goods, capital, and intellectual property has made the tax rules governing international transactions central features of the modern tax code. In response, the academic literature on international taxation has expanded rapidly. This volume brings together key contributions, classics as well as studies that define the current research frontier, in a collection that no serious student of tax policy should be without.’
– James M. Poterba, MIT, US
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28 articles, dating from 1980 to 2004 Contributors include: R. Altshuler, M. Desai, M. Devereux, F. Foley, R. Gordon, H. Huizinga, M. Keen, J. Slemrod, A. Weichenrieder, D. Wildasin
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