Every nation has an interest in sharing the gains they help create by participating in globalization. If governments fail to claim an adequate share of these gains, they will be forced to look ever more intensely to personal taxes on their own already-burdened citizens. Yet because of the...

This paper addresses the issues of whether and how the degree of economic integration may affect central government tax revenues and the intensity of decentralisation. To this purpose, we empirically test the direct impact of economic integration on central tax revenues using the concept of...

Existing economic growth models by Harrod-Domar, Solow–Swan, Lucas, and Romer, have no capacity to explain the evolution or the collapse of economic growth of small islands that are inheritably featured by the remoteness, smallness and also their vulnerability to natural disasters in the...

Anti-tax avoidance and evasion measures are matters of great concern for both tax authorities and taxpayers. These concerns are particularly relevant in China and India, given the rapid growth of investment and the lack of experience in dealing with such issues, and as both countries have...

In the presence of international-capital mobility foreign direct investment is influenced by corporate income taxation and the rules how taxes paid in the host country are treated at home. In this paper the exemption, credit and deduction method are considered as tax rules. First, it is shown...

We examine international fiscal coordination in a world where markets are integrated but national governments are sovereign. Consequences of the liberalization of the capital market on national fiscal policies and possible remedies to resulting inefficiencies are analyzed. A simple model, with N...

We have several kinds of measures for mitigating or eliminating international double taxation and stimulating international trade. Some of them are unilateral, the others are bilateral, and still others are multilateral. A natural question here: why we have all these measures? The answer lies in...

The literature on the internationalisation of firms has paid little attention to SMEs. SME-oriented studies are predominantly descriptive or illustrating theoretical arguments, and those dealing with services are mostly confined to specific industries. The paper aims at correcting some of these...