International tax policy : between competition and cooperation

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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

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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