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dc.contributor.authorJames, Simonen_GB
dc.contributor.authorSawyer, Adrianen_GB
dc.contributor.departmentUniversity of Exeter; University of Canterbury, New Zealanden_GB
dc.date.accessioned2009-01-15T16:59:46Zen_GB
dc.date.accessioned2011-01-25T10:25:33Zen_GB
dc.date.accessioned2013-03-19T15:57:30Z
dc.date.issued2004en_GB
dc.description.abstractThis paper updates and extends an earlier analysis (James, 1999) of factors influencing the shape of the international tax system but with particular reference to the taxation of investment. This was done using the strategic management technique of STEP analysis: a technique that has subsequently been reformulated as a PESTEL analysis. Since the original work was undertaken in 1998 there have been many further contributions to our understanding of the issues involved. This paper examines methods of analysing the tax development process, and the pressures affecting it – dealing in turn with Political, Economic, Social, Technical, Environmental and Legal factors. There are several areas that particularly affect the taxation of investment including the increasing mobility of capital, tax competition and tax harmonisation. It is also noted that the percentage of national tax revenues accounted for by corporate income tax has been declining in many countries primarily as a result of falls in headline corporate tax rates. It is concluded that a blending of national and international tax policies is the most appropriate way to deal with the implications of the factors described with national policies requiring increased modification to take account of changing international conditionsen_GB
dc.identifier.urihttp://hdl.handle.net/10036/47560en_GB
dc.language.isoenen_GB
dc.publisherUniversity of Exeteren_GB
dc.relation.ispartofseriesDiscussion Papers in Managementen_GB
dc.relation.ispartofseries04/05en_GB
dc.relation.urlhttp://business-school.exeter.ac.uk/research/management/discussion_papers/en_GB
dc.subjecttaxationen_GB
dc.subjectinvestmenten_GB
dc.titleInternational trends in taxation and the taxation of investmenten_GB
dc.typeWorking Paperen_GB
dc.typeMeetings and Proceedingsen_GB
dc.date.available2009-01-15T16:59:46Zen_GB
dc.date.available2011-01-25T10:25:33Zen_GB
dc.date.available2013-03-19T15:57:30Z
dc.identifier.issn1472-2939en_GB
dc.descriptionPaper presented at the Tax Research Network Conference Bournemouth 16-17 September 2004en_GB


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