The Justice and Possibility of Corporate Taxation under Globalization
April 2006: Taxes, Globalization (Volume 6 Issue 4)
[1] It is commonly argued that a nation cannot or should not, in prudence, levy taxes upon transnational corporations because this will induce them to flee to more accommodating nations, resulting in the loss of jobs and income. In this article I argue, first, that global capital markets make the separate taxation of corporations and […]