Public Finance

  1. International Public Finance
    1. Tax Competition and Coordination
      1. International Tax Competition
        1. Capital Mobility and Tax Competition
          1. Race to the Bottom
            1. Beneficial vs. Harmful Competition
            2. Tax Harmonization
              1. European Union Experience
                1. Minimum Tax Rates
                  1. Common Tax Bases
                  2. International Tax Cooperation
                    1. Information Exchange
                      1. Mutual Agreement Procedures
                        1. Multilateral Instruments
                      2. Transfer Pricing and Profit Shifting
                        1. Transfer Pricing Methods
                          1. Arm's Length Principle
                            1. Comparable Uncontrolled Price
                              1. Cost Plus Method
                                1. Profit Split Method
                                2. Base Erosion and Profit Shifting
                                  1. OECD BEPS Initiative
                                    1. Country-by-Country Reporting
                                      1. Digital Economy Challenges
                                      2. Anti-Avoidance Measures
                                        1. Controlled Foreign Corporation Rules
                                          1. Thin Capitalization Rules
                                            1. General Anti-Avoidance Rules
                                          2. Development Finance
                                            1. Public Finance in Developing Countries
                                              1. Tax Capacity and Tax Effort
                                                1. Informal Economy Challenges
                                                  1. Aid and Public Finance
                                                  2. Natural Resource Taxation
                                                    1. Resource Rent Taxation
                                                      1. Revenue Management
                                                        1. Dutch Disease
                                                        2. International Aid and Transfers
                                                          1. Official Development Assistance
                                                            1. Conditionality
                                                              1. Aid Effectiveness

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                                                          9. Political Economy of Public Finance

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                                                          1. Introduction to Public Finance