International tax policy : between competition and cooperation / Tsilly Dagan.

Format:

Book

Author/Creator:

Dagan, Tsilly, author.

Series:

Cambridge tax law series

Cambridge Tax Law Series

Language:

English

Subjects (All):

International finance--Law and legislation.

International finance.

Physical Description:

1 online resource (x, 251 pages) : digital, PDF file(s).

Place of Publication:

Cambridge : Cambridge University Press, 2018.

System Details:

text file

PDF

Summary:

Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyses international taxation as a decentralised market, where governments have increasingly become strategic actors. While many of the challenges of the current international tax regime derive from this decentralised competitive structure, Dagan argues that curtailing competition through centralisation is not necessarily the answer. Conversely, competition - if properly calibrated and notwithstanding its dubious reputation - is conducive, rather than detrimental, to both efficiency and global justice. International Tax Policy begins with the basic normative goals of income taxation, explaining how competition transforms them and analysing the strategic game states play on the bilateral and multilateral level. It then considers the costs and benefits of co-operation and competition in terms of efficiency and justice.

Notes:

Title from publisher's bibliographic system (viewed on 27 Nov 2017).

Other Format:

Print version:

ISBN:

9781316282496

Access Restriction:

Restricted for use by site license.