Quotation Lang, Michael, Zagler, Martin. 2010. The Case for and against an EU tax. In: International Tax Coordination: An interdisciplinary Perspective on Virtues and Pitfalls, Hrsg. Martin Zagler, 148-169. Abingdon: Routledge.


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Abstract

International taxation is a major research topic, and for a field of research at the intersection of so many disciplines there has been surprisingly little done across disciplinary boundaries. This book fills the gap by combining teams from business, economics, information science, law and political science to offer a unique and innovative approach to the issue of international tax coordination. All the chapters are written in collaboration between at least two authors from two different disciplines. This approach offers a rich and nuanced understanding of the many issues of international tax coordination. The book collects seven papers, each one a valuable contribution in itself, beginning with current problems of international taxation and finishing with potential solutions. The essays explore current EU legislation, tax avoidance and tax fraud, as well as double tax agreements, dividend repatriation and hybrid finance and tax planning. Providing methodological answers to the question of how to conduct interdisciplinary research, the book also gives an accessible introduction into research questions and answers that are important in related disciplines for scholars in various areas. This book will be of interest to postgraduates and researchers in the fields of economics, business, informational science, law and political science, as well as to professional accountants and tax lawyers.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Chapter in edited volume
Language English
Title The Case for and against an EU tax
Title of whole publication International Tax Coordination: An interdisciplinary Perspective on Virtues and Pitfalls
Editor Martin Zagler
Page from 148
Page to 169
Location Abingdon
Publisher Routledge
Year 2010

Associations

Projects
F2008 - Tax Coordination and Economic Performance: Government Budget, Distribution, and the Welfare State
People
Lang, Michael (Details)
Zagler, Martin (Details)
Organization
Austrian and International Tax Law IN (Details)
Research Institute for International Taxation FI (Details)
Institute for Macroeconomics IN (Details)
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