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The Political Economy of International Tax Governance de T. Rixen

The Political Economy of International Tax Governance: Transformations of the State

Autor T. Rixen
en Limba Engleză Hardback – 3 noi 2008
Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of 'the power to tax' in an era of globalization, illustrating that tax sovereignty is both shaped and constrained by an international tax regime.
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Specificații

ISBN-13: 9780230507685
ISBN-10: 0230507689
Pagini: 249
Ilustrații: XIII, 249 p.
Dimensiuni: 152 x 229 x 23 mm
Greutate: 0.39 kg
Ediția:2008
Editura: Palgrave Macmillan UK
Colecția Palgrave Macmillan
Seria Transformations of the State

Locul publicării:London, United Kingdom

Cuprins

Introduction PART I. INTERNATIONAL TAX GOVERNANCE: THE ISSUES Research Question and Approach A Baseline Model of Tax Cooperation PART II. THE EMPIRICAL RECORD OF GLOBAL TAX GOVERNANCE The Institutional Setup of International Taxation Eradicating the 'Evils of Double Taxation' The Struggle against Under-Taxation PART III. EXPLAINING INSTITUTIONAL CHOICE AND DEVELOPMENT Institutional Choice in the Avoidance of Double Taxation Institutional Development in the Avoidance of Double Non-Taxation Conclusion

Notă biografică


Political scientist and economist THOMAS RIXEN is currently a research fellow at the Social Science Research Center Berlin, Germany. From 2003 to 2007 he was a research associate at the Collaborative Research Center, 'Transformations of the State', at Jacobs University Bremen. His research interests include (International) Political Economy, Public Finance and Institutional Theory.