This book provides a collection of essays about the nature and possible resolutions of the conflicts within and between states about fiscal sovereignty, tax competition, and domestic and international equity that underlie the international tax discussion. The book is divided into 4 parts: (I) The problem: international tax competition; (II) Shortcomings of the current regulatory framework and initiatives; (III) Normative principles for global tax governance and (IV) From theory to practice : just institutions for international tax governance.
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
Global tax governance: what it is and why it matters / Peter Dietsch and Thomas Rixen The nature and practice of tax competition / Kimberly A. Clausing Winners and losers of tax competition / Phillipp Genschel and Laura Seelkopf Tax competition: an internalised policy goal / Lyne Latulippe A strange revolution: mock compliance and the failure of the OECD's international tax transparency regime / Richard Woodward Redistributive tax co-operation: automatic exchange of information, US power and the absence of joint gains / Lukas Hakelberg Does FATCA teach broader lessons about international tax multilateralism? / Itai Grinberg The G20, BEPS and the future of international tax governance / Richard Eccleston and Helen Smith Tax competition: a problem of global or domestic justice? / Miriam Ronzoni International taxation and the erosion of sovereignty / Laurens van Apeldoorn Whose tax base? the ethics of global tax governance / Peter Dietsch Towards an international yardstick for identifying tax havens and facilitating reform / Markus Meinzer A proposal for Unitary Taxation and Formulary Apportionment (UT+FA) to tax multinational enterprises / Reuven S. Avi-Yonah International financial transaction taxation, public goods and justice / Gabriel Wollner Institutional reform of global tax governance: a proposal / Thomas Rixen.
K4475 .G53 2016
Colchester, United Kingdom : ECPR Press, 2016.