The main goal of this article is to discuss the mutual economic relations between personal and corporate income taxes. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis in which the objective of the taxation is discussed....

Die Debatte über Offshore-Leaks und die sehr geringen Steuerzahlungen großer multinationaler Konzerne haben das öffentliche Interesse auf das Problem 'Steueroasen' gelenkt. Wenn Konzerne Steuersatzunterschiede zwischen verschiedenen Ländern ausnutzen, kann Steuergestaltung durchaus legal...

Die Debatte über Offshore-Leaks und die sehr geringen Steuerzahlungen großer multinationaler Konzerne haben das öffentliche Interesse auf das Problem „Steueroasen“ gelenkt. Wenn Konzerne Steuersatzunterschiede zwischen verschiedenen Ländern ausnutzen, kann Steuergestaltung durchaus legal...

This chapter surveys empirically the broad features of trade policy in goods for 31 major economies that collectively represented 83% of the world's population and 91% of the world's GDP in 2013. We address five questions: Do some countries have more liberal trading regimes than others? Within...

With the success of the GATT/WTO in reducing conventional tariff barriers, much of the recent focus of both regional and multilateral trade agreements has switched to nontariff measures (NTMs), both border and behind-the-border policies. This chapter considers the recent empirical and...

The 1990s produced a large literature on foreign trade and the environment, including both theoretical and empirical contributions. The paper surveys this literature. It starts by looking at the traditional Heckscher–Ohlin type models of international trade and then moves to noncompetitive...

The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations. Diamond and...

I examine a policy-making game among countries that must choose both a policy instrument (e.g., a tax or a quota) and its intensity (i.e., the tax rate or the quota level) to price pollution. When countries price pollution non-cooperatively, they not only set the intensity inefficiently, they...