Tandon, Suranjali (2024) Political economy of international taxation of digital businesses. In: Development, Transformations and the Human Condition: Essays in Honour of Jayati Ghosh. Taylor and Francis Inc., pp. 271-287. ISBN 9781032670935
Full text not available from this repository.Abstract
The discourse on open economy macroeconomics rarely considers tax as a policy variable that influences private investment decisions. It is somehow factored into the rate of return. Over the last decade, the approach to corporate tax structures is changing, with a greater focus on the role of taxes in growth and distributional outcomes. For the first time, practices by large corporates that subvert the tax system of various countries are being frowned upon. Yet, there is no consensus on what the ideal international tax system should look like, except that low tax rates are no longer tenable. The process to repair this system is underway.
| Item Type: | Book Section |
|---|---|
| Additional Information: | © 2025 Informa UK Limited. |
| Divisions: | LSE |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management J Political Science |
| Date Deposited: | 18 Feb 2025 16:15 |
| Last Modified: | 18 Feb 2025 17:07 |
| URI: | http://eprints.lse.ac.uk/id/eprint/127353 |
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