Catching capital : the ethics of tax competition / Peter Dietsch.

Format:

Book

Author/Creator:

Dietsch, Peter, author.

Language:

English

Subjects (All):

Taxation.

Taxation--Moral and ethical aspects.

Tax incidence.

Fiscal policy.

Tax havens.

Physical Description:

1 online resource (xiv, 264 pages)

Other Title:

Ethics of tax competition

Place of Publication:

New York : Oxford University Press, 2015.

Language Note:

English

Summary:

When individuals stash away their wealth in offshore bank accounts and multinational corporations shift their profits or their actual production to low-tax jurisdictions, this undermines the fiscal autonomy of political communities and contributes to rising inequalities in income and wealth. These practices are fuelled by tax competition, with countries strategically designing fiscal policy to attract capital from abroad. Building on an analysis of the ethical challenges raised by a world of tax competition, the book puts forward a normative & institutional framework to regulate the practice.

Contents:

Introduction

1. Fiscal autonomy and tax competition

2. Regulating tax competition

3. Efficiency of what? Assessing efficiency arguments in the context of tax competition

4. Rethinking sovereignty in international fiscal policy

5. Life with (or after) tax competition

Conclusion.

Notes:

Description based upon print version of record.

Includes bibliographical references and index.

Description based on print version record.

ISBN:

0-19-025153-0

0-19-025154-9

0-19-025152-2