T. Rixen
Palgrave Macmillan UK
e druk, 2008
9780230507685
The Political Economy of International Tax Governance
Specificaties
Gebonden, blz.
|
Engels
Palgrave Macmillan UK |
e druk, 2008
ISBN13: 9780230507685
Rubricering
Onderdeel van serie
Transformations of the State
Levertijd ongeveer 8 werkdagen
Samenvatting
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.
Specificaties
ISBN13:9780230507685
Taal:Engels
Bindwijze:gebonden
Uitgever:Palgrave Macmillan UK
Hoofdrubriek:Mens en maatschappij
Inhoudsopgave
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
