How should we tax companies in a world of mobile capital and global corporations? How should we encourage corporate investment and discourage financial engineering? How should we reduce the taxation of labour? How should we tax rent, rather than productive activity? How should we discourage complex tax avoidance? How, not least, should we reduce incentives for a global race to the bottom on taxation of companies?
在這個充斥著流動資本和跨國公司的世界裏，我們應該如何向企業徵稅？我們該如何鼓勵企業投資，抑制企業的金融操作？我們該如何減少對勞動力的徵稅？我們該如何對租金徵稅，而不是對生產活動徵稅？我們該如何阻止複雜的避稅行爲？尤其是，我們該如何抑制全球各地的政府競相用低稅率來吸引企業？
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