By Peter Dietsch, Thomas Rixen
Advertisement banks equivalent to UBS and HSBC embroiled in scandals that during a few situations uncovered lawmakers themselves as tax evaders, multinationals corresponding to Google and Apple utilizing the Double Irish and different tax avoidance suggestions, governments granting monetary sweetheart offers at the back of closed doorways as in Luxembourg - the circulate of reports goods documenting the problem of worldwide tax governance isn't really approximately to dry up.Much paintings has been performed in person disciplines at the phenomenon of tax pageant that lies on the center of this challenge. but, the mix of problems with democratic legitimacy, social justice, financial potency, and nationwide sovereignty that tax festival increases in actual fact calls for an interdisciplinary research. This booklet bargains a unprecedented instance of this sort of paintings, bringing jointly specialists from political technology, philosophy, legislations, and economics whose contributions mix empirical research with normative and institutional proposals. It makes an incredible contribution to reforming foreign taxation.
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Additional info for Global Tax Governance: What’s Wrong, and How to Fix It
Basinger, S. J. and Hallerberg, M. (2004) ‘Remodeling the competition for capital: how domestic politics erases the race to the bottom’, American Political Science Review 98(2): 261–76. Bird, R. M. (1988) ‘Shaping a new international tax order’, Bulletin for International Fiscal Documentation 42(7): 292–9. Bird, R. M. and Wilkie, J. S. (2000) ‘Source- vs. ’, in Cnossen, S. ) Taxing Capital Income in the European Union: Issues and options for reform, New York: Oxford University Press, pp. 78–109.
2003) Foundations of International Income Taxation, New York: Foundation Press. Grinberg, I. ’, in Dietsch, P. and Rixen, T. Global Tax Governance: What is wrong with it and how to fix it, Colchester: ECPR Press. Hakelberg, L. (2014) ‘The power politics of international tax co-operation: Luxembourg, Austria and the automatic exchange of information’, Journal of European Public Policy 22(3): 409–28. Introduction — 21 (2016) ‘Redistributive tax co-operation: automatic exchange of information, US power and the absence of joint gains’, in Dietsch, P.
From this perspective, an IFTT would ensure that the risk-externalities of transactions are internalised and that those who benefit from the public good of a well functioning financial system contribute to its maintenance. As to the second, external argument, an IFTT represents an important means of promoting distributive justice. Its progressive features on the revenue side, as well as the fact that it represents an important potential source of expenditure targeted at reducing poverty, make it an attractive policy option.
Global Tax Governance: What’s Wrong, and How to Fix It by Peter Dietsch, Thomas Rixen