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The Resource International tax policy : between competition and cooperation

International tax policy : between competition and cooperation

Label
International tax policy : between competition and cooperation
Title
International tax policy : between competition and cooperation
Creator
Subject
Language
eng
Summary
This book argues against the conventional support of multilateral cooperation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. The book analyses international taxation as a decentralized market, where governments have increasingly become strategic actors. While many of the challenges of the current international tax regime derive from this decentralized competitive structure, it argues that curtailing competition through centralization 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. The book 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 levels. It then considers the costs and benefits of cooperation and competition in terms of efficiency and justice
http://library.link/vocab/creatorName
Dagan, T
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Cambridge Tax Law series
http://library.link/vocab/subjectName
  • tax policy
  • international taxation principles
  • mutual assistance
  • Mutual Administrative Assistance Convention
  • tax competition
  • tax treaty
Label
International tax policy : between competition and cooperation
Instantiates
Publication
Extent
251 p.
Isbn
9781107112100
Isbn Type
(print)
Label
International tax policy : between competition and cooperation
Publication
Extent
251 p.
Isbn
9781107112100
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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