The Resource International tax policy : between competition and cooperation
International tax policy : between competition and cooperation
Resource Information
The item International tax policy : between competition and cooperation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item International tax policy : between competition and cooperation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- International tax policy : between competition and cooperation
- Title
- International tax policy : between competition and cooperation
- 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
- Extent
- 251 p.
- Isbn
- 9781316282496
- Isbn Type
- (eBook)
- Label
- International tax policy : between competition and cooperation
- Extent
- 251 p.
- Isbn
- 9781316282496
- Isbn Type
- (eBook)
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/International-tax-policy--between-competition/rdNvOvdK5YQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/International-tax-policy--between-competition/rdNvOvdK5YQ/">International tax policy : between competition and cooperation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item International tax policy : between competition and cooperation
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/International-tax-policy--between-competition/rdNvOvdK5YQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/International-tax-policy--between-competition/rdNvOvdK5YQ/">International tax policy : between competition and cooperation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>