International tax policy : between competition and cooperation / Tsilly Dagan
Tipo de material: TextoIdioma: Inglés Series Cambridge Tax Law SeriesDetalles de publicación: Cambridge : Cambridge University Press, 2018 Descripción: X, 251 pISBN: 9781107112100 Tema(s): International finance -- Law and legislation | Finanzas internacionales | Impuestos -- Derecho internacional | Cooperación internacional | Internationales Steuerrecht | Internationale Kooperation | Steuerwettbewerb | International finance; Law and legislationOtra clasificación: QL 530 Resumen: Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyses international taxation as a decentralised market, where governments have increasingly become strategic actors. While many of the challenges of the current international tax regime derive from this decentralised competitive structure, Dagan argues that curtailing competition through centralisation 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. International Tax Policy 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 level. It then considers the costs and benefits of co-operation and competition in terms of efficiency and justiceTipo de ítem | Biblioteca de origen | Signatura | Estado | Fecha de vencimiento | Código de barras | Reserva de ítems |
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Monografías | 01. BIBLIOTECA CAMPUS JEREZ | Fn-3846 (Navegar estantería(Abre debajo)) | Disponible Ubicación en estantería | Bibliomaps® | 3744588562 | ||
Monografías | 01. BIBLIOTECA CAMPUS JEREZ | Fn-3826 (Navegar estantería(Abre debajo)) | Prestado | 31/01/2025 | 3743320390 |
Title from publisher's bibliographic system (viewed on 27 Nov 2017)
Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyses international taxation as a decentralised market, where governments have increasingly become strategic actors. While many of the challenges of the current international tax regime derive from this decentralised competitive structure, Dagan argues that curtailing competition through centralisation 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. International Tax Policy 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 level. It then considers the costs and benefits of co-operation and competition in terms of efficiency and justice
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