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International Tax Policy: Between Competition and Cooperation

International Tax Policy: Between Competition and Cooperation

Author: Tsilly Dagan
Publisher: Cambridge University Press
ISBN: 9781107531031

Published In: December 2018
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only
Hardback Edition ISBN: 9781107112100

List Price: HKD 429.00

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Description
Contents

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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.

A non-technical account of tax policy in an increasingly globalised era appealing to those interested in international tax law and related issues
A theoretical analysis of international tax policy that provides a necessary foundation for current debates on substantial changes in international tax policy
Offers an integrated multidisciplinary framework for evaluating competing international tax regimes in a global setting

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.