Tax Policy in the Global Economy : Selected Essays of Peggy B. Musgrave Book

	Acknowledgements
	Preface
Pt. I	Tax Policy and Economic Aspects of Foreign Investment
1	Economic Criteria, Principles and Policies of the Taxation of Foreign Investment Income and Taxation of Foreign-Source Business Income and the Incentive to Foreign Investment	3
2	Short-Run Effects on Domestic and Foreign Balance	58
3	Long-run Effects on National Income and Factor Shares	64
4	Private and Social Returns: The Role of Taxation	81
5	Further Long-Run Effects	89
6	International Tax Differentials for Multinational Corporations: Equity and Efficiency Considerations	98
7	Taxation and American Investment Abroad: The Interests of Workers and Investors	111
Pt. II	Measurement Problems: Public Debt and Investment Abroad
8	Public Debt and Cost-Benefit Analysis	127
9	Foreign Investment in the National Income Accounts	143
10	Exchange Rate Aspects in the Taxation of Foreign Income	148
Pt. III	Interjurisdictional Equity and Efficiency in Taxation
11	Inter-nation Equity	159
12	Interjurisdictional Equity in Company Taxation: Principles and Applications to the European Union	182
13	Pure Global Externalities: International Efficiency and Equity	214
Pt. IV	Fiscal Decentralization
14	Principles for Dividing the State Corporate Tax Base	239
15	Principles of Interjurisdictional Fiscal Relations	258
Pt. V	Interjurisdictional Fiscal Coordination and Competition
16	Interjurisdictional Coordination of Taxes on Capital Income	279
17	Fiscal Coordination and Competition in an International Setting	308
18	Merits and Demerits of Fiscal Competition	338
Pt. VI	Tax Treaties and Tax Coordination
19	The OECD Model Tax Treaty: Problems and Prospects	357
20	Coordination of Taxes on Capital Income in Developing Countries	368
Pt. VII	Consumption Taxes in an International Setting
21	International Coordination Problems of Substituting Consumption for Income Taxation	413
22	Consumption Tax Proposals in an International Setting	445
	Name Index	469