Global Tax Governance

What is Wrong with It and How to Fix It

Buch | Softcover

382 Seiten

2017
ECPR Press (Verlag)
978-1-78552-243-7 (ISBN)

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Commercial banks UBS and HSBC embroiled in scandals that in some cases exposed lawmakers themselves as tax evaders… multinationals Google and Apple using the Double Irish and other tax avoidance strategies… governments granting fiscal sweetheart deals behind closed doors (as in Luxembourg) the stream of news items documenting the crisis of global tax governance is not about to dry up. Much work has been done in individual disciplines on the phenomenon of tax competition that lies at the heart of this crisis. Yet, the combination of issues of democratic legitimacy, social justice, economic efficiency, and national sovereignty that tax competition raises clearly requires an interdisciplinary analysis. This book offers a rare example of this kind of work, bringing together experts from political science, philosophy, law, and economics whose contributions combine empirical analysis with normative and institutional proposals. It makes an important contribution to reforming international taxation.

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
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