Global Tax Governance
ECPR Press (Verlag)
978-1-78552-243-7 (ISBN)
Thomas Rixen is Professor of Political Science at the University of Bamberg. His research interests are in international and comparative political economy. He is the author of The Political Economy of International Tax Governance (Palgrave Macmillan, 2008) and has published in European Journal of International Relations, Review of International Political Economy and Journal of Common Market Studies, among other journals. Peter Dietsch is Associate Professor at the Université de Montréal. His research interests lie at the intersection of political philosophy and economics, with a particular focus on questions of income distribution as well as on the normative dimensions of economic policies. His book Catching Capital – The Ethics of Tax Competition was published with Oxford University Press in 2015.
List of Figures and Tables vii
List of Abbreviations ix
Contributors xiii
Acknowledgements xvii
Chapter One – Global Tax Governance: What It is and Why It Matters 1
Peter Dietsch and Thomas Rixen
PART ONE – THE PROBLEM: INTERNATIONAL
TAX COMPETITION 25
Chapter Two – The Nature and Practice of Tax Competition 27
Kimberly A. Clausing
Chapter Three – Winners and Losers of Tax Competition 55
Philipp Genschel and Laura Seelkopf
Chapter Four – Tax Competition: An Internalised Policy Goal 77
Lyne Latulippe
PART TWO – SHORTCOMINGS OF THE CURRENT
REGULATORY FRAMEWORK AND INITIATIVES 101
Chapter Five – A Strange Revolution: Mock Compliance and the
Failure of the OECD’s International Tax Transparency Regime 103
Richard Woodward
Chapter Six – Redistributive Tax Co-operation: Automatic Exchange of
Information, US Power and the Absence of Joint Gains 123
Lukas Hakelberg
Chapter Seven – Does FATCA Teach Broader Lessons about
International Tax Multilateralism? 157
Itai Grinberg
Chapter Eight – The G20, BEPS and the Future of International
Tax Governance 175
Richard Eccleston and Helen Smith
PART THREE – NORMATIVE PRINCIPLES
FOR GLOBAL TAX GOVERNANCE 199
Chapter Nine – Tax Competition: A Problem of Global or
Domestic Justice? 201
Miriam Ronzoni
Chapter Ten – International Taxation and the Erosion of Sovereignty 215
Laurens van Apeldoorn
Chapter Eleven – Whose Tax Base? The Ethics of Global Tax Governance 231
Peter Dietsch
PART FOUR – FROM THEORY TO PRACTICE: JUST
INSTITUTIONS FOR INTERNATIONAL TAX GOVERNANCE 253
Chapter Twelve – Towards an International Yardstick for Identifying
Tax Havens and Facilitating Reform 255
Markus Meinzer
Chapter Thirteen – A Proposal for Unitary Taxation and Formulary
Apportionment (UT+FA) to Tax Multinational Enterprises 289
Reuven S. Avi-Yonah
Chapter Fourteen – International Financial Transaction Taxation,
Public Goods and Justice 307
Gabriel Wollner
Chapter Fifteen – Institutional Reform of Global Tax Governance:
A Proposal 325
Thomas Rixen
Index 351
Erscheinungsdatum | 06.01.2017 |
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Verlagsort | Colchester |
Sprache | englisch |
Gewicht | 259 g |
Themenwelt | Recht / Steuern ► Steuern / Steuerrecht |
Sozialwissenschaften ► Politik / Verwaltung ► Politische Theorie | |
Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung | |
Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
ISBN-10 | 1-78552-243-4 / 1785522434 |
ISBN-13 | 978-1-78552-243-7 / 9781785522437 |
Zustand | Neuware |
Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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