MARC Record from marc_columbia

LEADER: 02851cam a2200337 a 4500
001 6899558
005 20221122060822.0
008 080722t20082008dcua b 001 0 eng
010 $a 2008029685
020 $a9781933995182 (hbk. : alk. paper)
020 $a1933995181 (hbk. : alk. paper)
024 $a40015873661
035 $a(OCoLC)ocn209647843
035 $a(NNC)6899558
035 $a6899558
040 $aDLC$cDLC$dBTCTA$dBAKER$dYDXCP$dC#P$dOrLoB-B
050 00 $aHJ2305$b.E28 2008
082 00 $a336.2$222
100 1 $aEdwards, Chris$q(Chris R.)$0http://id.loc.gov/authorities/names/nr2003015135
245 10 $aGlobal tax revolution :$bthe rise of tax competition and the battle to defend it /$cChris Edwards, Daniel J. Mitchell.
260 $aWashington, D.C. :$bCato Institute,$c[2008], ©2008.
300 $aix, 254 pages :$billustrations ;$c24 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
504 $aIncludes bibliographical references (p. 209-240) and index.
505 00 $g1.$tIntroduction -- $g2.$tCapital Explosion -- $g3.$tTax Cut Revolution -- $g4.$tFlat Tax Club -- $g5.$tMobile Brains and Mobile Wealth -- $g6.$tTaxing Businesses in the Global Economy -- $g7.$tThe Economics of Tax Competition -- $g8.$tThe Battle for Freedom and Competition -- $g9.$tThe Moral Case for Tax Competition -- $g10.$tOptions for U.S. Policy.
520 1 $a"This book explores one of the most dynamic and exciting aspects of globalization - international tax competition. With rising mobility and soaring capital flows, individuals and businesses are gaining freedom to work and invest in nations with lower tax rates. That freedom is pressuring governments to cut taxes on income, investment, and wealth." "In Global Tax Revolution, Chris Edwards and Daniel Mitchell chronicle tax reforms around the world in recent decades. They describe the dramatic business tax cuts of Ireland, the flight of successful people from high-tax France, and the introduction of simple "flat taxes" in more than two dozen nations." "The authors argue that the U.S. economy can be revitalized by embracing competition and overhauling the federal tax code. They discuss how current tax rules suppress wages and investment and describe the tax changes needed for workers and businesses to succeed in the fast-paced global economy. Rather than idly complaining about jobs and capital moving offshore, this book argues that policymakers need to embrace major tax reforms to ensure rising standards of living for Americans in the years ahead."--BOOK JACKET.
650 0 $aTaxation.$0http://id.loc.gov/authorities/subjects/sh85132846
650 0 $aFiscal policy.$0http://id.loc.gov/authorities/subjects/sh85048601
700 1 $aMitchell, Daniel,$d1958-$0http://id.loc.gov/authorities/names/n96019124
852 00 $boff,bus$hHJ2305$i.E28 2008