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This book explores one way in which a tax system might help promote competitiveness and sustainable development. Focusing on the UK corporation tax, it recommen
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This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing in
Towards a Neutral Formulary Apportionment System in Regional Integration
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International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globaliz
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The Green Fiscal Mechanism and Reform for Low Carbon Development
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This book reviews how far East Asian nations have implemented green fiscal reform, and show how they can advance carbon-energy tax reform to realize low-carbon