International capital taxation

AUTHORS: Rachel Griffith
COMMENTATORS:

This chapter will discuss the role of international considerations in tax design. Globalization has profound implications for tax systems. Yet major tax systems, including that of the UK, retain many features that reflect closed economy conceptions. The implications of economic openness, including assessing the costs of failing to tailor tax provisions to reflect the changing international economic environment, will be reviewed, as will the role of international agreements, and the pressures as a consequence of cooperative agreements. The chapter will outline and assess international choices embedded in the UK tax system, such as the taxation of inward and outward investors; and assess the experience and prospects for international tax cooperation, including bilateral treaties, the effects of tax havens, tax competition and the OECD initiative on harmful tax practices, coordination within the EU, and the role of the European Court of Justice.

Related papers and presentations

PLEASE NOTE: presentations from the September meeting represent draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.

Background to the Review and a discussion of corporate tax issues
Steve Bond
Presentation given at the International Symposium on Tax Reform, Tokyo 2008.
23 Feb 2008 , Presentations

Background to the Review and a discussion of corporate tax issues
Steve Bond
Presentation given at the International Symposium on Tax Reform, Tokyo 2008.
23 Feb 2008 , Presentations

International capital taxation
Peter Birch Sørensen
30 Aug 2007 , Presentations

International capital taxation
Julian Alworth
This presentation was delivered at the IFS Residential Conference 2007.
24 Apr 2007 , Presentations

International capital taxation
Rachel Griffith, James Hines and Peter Birch Sørensen
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
20 Apr 2007 , Conference Papers

International issues
Rachel Griffith, James Hines and Peter Birch Sørensen
26 Oct 2006 , Presentations

The Review is funded by the Nuffield Foundation and the ESRC.