International Tax Policy: Between Competition and Cooperation

ISBN-13: 9781107531031 / Angielski / Miękka / 2018 / 261 str.

Tsilly Dagan

Opis

Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.

Recenzje

'This book is the most important re-evaluation of the international tax regime in the post financial crisis era. Professor Dagan's incisive analysis shows the drawbacks of the post-crisis reforms in international taxation that were driven by the G20 and the OECD from a distributive justice perspective. It should be required reading for tax policy makers all over the world and especially within OECD and G20 countries.' Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan

Spis treści

Introduction; 1. Dilemmas of tax policy in a globalized economy; 2. Global planners and strategic players; 3. The tax treaties myth; 4. Costs of multilateral coordination; 5. Cooperation and its discontents; 6. International tax and global justice; Conclusion and the road ahead.