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The Resource Global tax governance: what is wrong with it and how to fix it

Global tax governance: what is wrong with it and how to fix it

Label
Global tax governance: what is wrong with it and how to fix it
Title
Global tax governance: what is wrong with it and how to fix it
Contributor
Subject
Language
eng
Summary
This book provides a collection of essays about the nature and possible resolutions of the conflicts within and between states about fiscal sovereignty, tax competition, and domestic and international equity that underlie the international tax discussion. The book is divided into 4 parts: (I) The problem: international tax competition; (II) Shortcomings of the current regulatory framework and initiatives; (III) Normative principles for global tax governance and (IV) From theory to practice : just institutions for international tax governance
Index
no index present
Language note
English
Literary form
non fiction
Series statement
ECPR - Studies in European political science
Label
Global tax governance: what is wrong with it and how to fix it
Instantiates
Publication
Contents
  • Global tax governance: what it is and why it matters
  • Dietsch, P.
  • Rixen, T.
  • ; p. 1-23
  • The nature and practice of tax competition
  • Clausing, K.A.
  • ; p. 27-53
  • Winners and losers of tax competition
  • Genschel, P.
  • Seelkopf, L.
  • ; p. 55-75
  • Tax competition: an internalised policy goal
  • Latulippe, L.
  • ; p. 77-100
  • A strange revolution: mock compliance and the failure of the OECD's international tax transparency regime
  • Woodward, R.
  • ; p. 103- 121
  • Redistributive tax co-operation: automatic exchange of information, US power and the absence of joint gains
  • Hakelberg, L.
  • ; p. 123-155
  • Does FATCA teach broader lessons about international tax multilateralism?
  • Grinberg, I.
  • ; p. 157-174
  • The G20, BEPS and the future of international tax governance
  • Eccleston, R.
  • Smith, H.
  • ; p. 175-197
  • Tax competition: a problem of global or domestic justice?
  • Ronzoni, M.
  • ; p. 201-214
  • International taxation and the erosion of sovereignty
  • van Apeldoorn, L.
  • ; p. 215-230
  • Whose tax base? The ethics of global tax governance/
  • Dietsch, P.
  • ; p. 231-251
  • Towards an international yardstick for identifying tax havens and facilitating reform
  • Meinzer, M.
  • ; p. 255- 288
  • A proposal for unitary taxation and formulary apportionment (UT + FA) to tax multinational enterprises/
  • Avi-Yonah, R.
  • ; p. 289- 306
  • International financial transaction taxation, public goods and justice/
  • Wollner, G.
  • ; p. 307-323
  • Institutional reform of global tax governance: a proposal
  • Rixen, T.
  • ; p. 325-349
Extent
xviii, 363 p.
Isbn
9781785521263
Label
Global tax governance: what is wrong with it and how to fix it
Publication
Contents
  • Global tax governance: what it is and why it matters
  • Dietsch, P.
  • Rixen, T.
  • ; p. 1-23
  • The nature and practice of tax competition
  • Clausing, K.A.
  • ; p. 27-53
  • Winners and losers of tax competition
  • Genschel, P.
  • Seelkopf, L.
  • ; p. 55-75
  • Tax competition: an internalised policy goal
  • Latulippe, L.
  • ; p. 77-100
  • A strange revolution: mock compliance and the failure of the OECD's international tax transparency regime
  • Woodward, R.
  • ; p. 103- 121
  • Redistributive tax co-operation: automatic exchange of information, US power and the absence of joint gains
  • Hakelberg, L.
  • ; p. 123-155
  • Does FATCA teach broader lessons about international tax multilateralism?
  • Grinberg, I.
  • ; p. 157-174
  • The G20, BEPS and the future of international tax governance
  • Eccleston, R.
  • Smith, H.
  • ; p. 175-197
  • Tax competition: a problem of global or domestic justice?
  • Ronzoni, M.
  • ; p. 201-214
  • International taxation and the erosion of sovereignty
  • van Apeldoorn, L.
  • ; p. 215-230
  • Whose tax base? The ethics of global tax governance/
  • Dietsch, P.
  • ; p. 231-251
  • Towards an international yardstick for identifying tax havens and facilitating reform
  • Meinzer, M.
  • ; p. 255- 288
  • A proposal for unitary taxation and formulary apportionment (UT + FA) to tax multinational enterprises/
  • Avi-Yonah, R.
  • ; p. 289- 306
  • International financial transaction taxation, public goods and justice/
  • Wollner, G.
  • ; p. 307-323
  • Institutional reform of global tax governance: a proposal
  • Rixen, T.
  • ; p. 325-349
Extent
xviii, 363 p.
Isbn
9781785521263

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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