International tax policy: between competition and cooperation

by Dagan, Tsilly

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Title Statements

Full title :International tax policy : between competition and cooperation / Tsilly Dagan.

Summary

"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."--Publisher's description.

Edition Statements

Publication Date:©2018

Publication Statements

Publisher(s):Cambridge University Press
Place of Publication:Cambridge
Language:eng
Publication Date:©2018

The Physical Object

Description:x, 251 pages ; : 24 cm

Edition Identifiers

ISBN:1107112109, 1107531039, 9781107112100, 9781107531031
oclc:on1134635636
LC Classification:HJ2305
Dewey Decimal:336.2

1. Dilemmas of tax policy in a globalized economy -- 2. Global planners and strategic players -- 3. The tax treaties myth -- 4. Costs of multilateral cooperation -- 5. Cooperation and its discontents -- 6. International tax and global justice -- 7. Perfecting the international tax market