1990 Fiscal Year Final Research Report Summary
Globalization of the Economy and Taxation
| Project/Area Number |
01530052
|
|---|
| Research Category |
Grant-in-Aid for General Scientific Research (C)
|
| Allocation Type | Single-year Grants |
|---|
| Research Field |
Public finance/Monetary economics
|
|---|
| Research Institution | Hitotsubashi University |
|---|
Principal Investigator |
ISHI Hiromitsu Hitotsubashi University, Economics, Professor, 経済学部, 教授 (60017530)
|
|---|
| Project Period (FY) |
1989 – 1990
|
| Keywords | harmonization / global / coordination / double taxation / foreign tax credit / externality / diseconomy / VAT |
|---|
| Research Abstract |
Based upon research activities for two years, two papers were written :
(1) On Tax Harmonization
(2) Taxation in the Process of Globalization
The first paper treats with how to harmonize each tax system in different countries towards a relatively unified scheme. In particular, the case of the value-added tax in the EC countries is analyzed from a practical point of view. On the other hand, the second paper discusses the basic framework of taxation as individual country is closely tied with each other in the world.
|
