Sunday, August 22, 2004

Timothy J. Goodspeed (CUNY, Dep’t of Economics) has published a book review of Taxation in a Global Economy (Cambridge University Press, 2001), by Andreas Haufler, in 57 Nat’l Tax J. 349 (2004). Here is the abtsract of the review:

This book discusses tax competition between countries, a topic of considerable importance in today’s world, and provides a nice overview of the large theoretical literature. The book is theoretically oriented as Andreas Haufler brings together a wide body of tax competition models, draws on his own theoretical research in this area, and offers some new insights. Although he aims the book at an academic audience, the author does a good job of making the theory accessible to economists who do not specialize in theory, and is also comprehensive in his coverage of the theoretical literature.