"International tax rules, which determine how countries tax cross-border investment, have become increasingly important in this era of globalization. The U.S. rules are widely recognized as even more dysfunctional than those in most other countries, and yet the debate about how …
The financial crisis that engulfed global markets in 2008 created an acute need for improved international economic cooperation. This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency …
"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…
This book provides a collection of essays about the nature and possible resolutions of the conflicts within and between states about fiscal sovereignty, tax competition, and domestic and international equity that underlie the international tax discussion. The book is divided int…
Global tax fairness
"This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas…
"This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its s…
What happens when the rich are allowed to hide their money in tax havens, and what we should do about it? The revelations from the Panama Papers show unknown levels of secret money: how the super rich hide their wealth from the rest of us. 'Dirty Secrets' uncovers the extent of …
"Providing a thorough examination of distributive justice, Distributive Justice and Taxation presents and discusses different theories of what constitutes a just society, and how goods should be distributed in such a society. The distribution of goods in society has direct and s…