Part 1 - AL-Tax

IndexGeneral equilibrium model, tax reforms,9–10, 341–53Geometric Brownian motion, 25–6Gérard, Marcel, 6, 11–41Germany, 17, 58, 121, 124–5, 133–41,150–2, 159–64, 184–91, 195, 212–33,253, 255–8, 270–86Globalization, 5, 7, 9, 45–68, 113–43,323–36, 341–4see also Multinational corporationsGlobalization-induces-retrenchmentthesis, 48–9God, 293–5‘Golden rule’ path, 29Goods, services, 5–6Gordon, R.H., 215, 248–9Governance, 113–43, 157–8, 162–3Governments, 6, 75–6, 78–89see also Political...; Tax policiesGrants, 18Gray money, 313–15see also Money launderingGreece, 21–2, 184–91, 212–33, 255–8,270–86, 294Gregoriou, Greg N., 8, 9, 311–22Griffith, R., 20, 22, 24, 34–6, 214–15Gross domestic product (GDP), 30, 62,173–4, 178–9, 183–6, 197–8, 255–6,269, 282, 347–52Guatemala, 305Guernsey, 255–8, 320Hallerberg, M., 46–8, 51, 60–2, 67Harmful Tax Practices project, OECD, 242Hays, Jude C., 6, 43–72Heritage Foundation, 282Hines, J.R., 248–9Home State Taxation (HST), 211–12,232–4Hong Kong, 257–60, 261–2, 270–86, 305Hot money, 313–15see also Money launderingHST see Home State TaxationHuber, B., 88Huizinga, H., 249Human rights, 9, 293, 297–306Hungary, 184–91, 212–33, 255, 270–86Hurwicz bias, 67Hybrid systems, governance-choicetheory, 126–32Hybrid units, company types, 155, 160–9IAP 5/26, 36Ideological distances, political costs, 61–2IFRS see International FinancialReporting StandardsII-PE see Internationalinterdependence–political economyapproachImmigration effects, pensions, 281Import substitution policies, 341–2Imputation systems, dividends, 19, 40,221–34Imputed rental income, 13Incomeallocation, 7–8, 113–43, 147–69capital income effective tax rates, 11–41cross-border savings income, 8,241–62Index of Economic Freedom, 269,282–7tax misery/happiness study, 8, 269,274–87transfer pricing, 7–8, 113–43, 147–69,192–6, 198–9, 218, 221–4, 228–32,328–9Income-tax competitionAsian countries, 270–86autarky, 79–80Brazil, 329–36government types, 6, 75–6, 78–89labor mobility, 6, 73–94, 181–2361