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Global Tax Governance: What is Wrong with It and How to Fix It

Global Tax Governance: What is Wrong with It and How to Fix It

作者： Peter Dietsch
出版商： ECPR Press
ISBN: 9781785521263
出版时间 February 2016
规格： Hardback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

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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.

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Global Tax Governance: What is Wrong with It and How to Fix It

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