Taxing Foreign Direct Investment in a Non-Cooperative Setting: Contributions by Alex Easson

Globalization and its Tax Discontents: Tax Policy and International Investments, p. 18, Arthur J. Cockfield, ed., University of Toronto Press, 2010

17 Pages Posted: 13 Sep 2012

Date Written: 2010

Abstract

This chapter reviews contributions by the late Alex Easson to the ongoing debate regarding optimal tax laws and policies for foreign direct investment. A theme running through many of Easson's works is that, to discern this optimal policy with respect to taxing foreign direct investment in a non-cooperative setting, tax law scholars should integrate both the underlying economic theories and the relevant political, historical, cultural, or other realities. In particular, Easson focused on how to design cross-border investment tax laws that take into account a tax authority's human and other resources.

Keywords: tax, international tax, investments, tax law design

Suggested Citation

Cockfield, Arthur, Taxing Foreign Direct Investment in a Non-Cooperative Setting: Contributions by Alex Easson (2010). Globalization and its Tax Discontents: Tax Policy and International Investments, p. 18, Arthur J. Cockfield, ed., University of Toronto Press, 2010. Available at SSRN: https://ssrn.com/abstract=2145505

Arthur Cockfield (Contact Author)

Queen's University - Faculty of Law ( email )

Macdonald Hall
Kingston, Ontario K7L 3N6 K7L3N6
Canada

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