國立虎尾科技大學 |

International tax policy : = between competition and cooperation /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	International tax policy :/ Tsilly Dagan.
其他題名:	between competition and cooperation /
作者:	Dagan, Tsilly,
面頁冊數:	1 online resource (x, 251 pages) :digital, PDF file(s). :
附註:	Title from publisher's bibliographic system (viewed on 27 Nov 2017).
標題:	International finance - Law and legislation. -
電子資源:	https://doi.org/10.1017/9781316282496
ISBN:	9781316282496 (ebook)

International tax policy : = between competition and cooperation /
Dagan, Tsilly,

International tax policy :between competition and cooperation /Tsilly Dagan. - 1 online resource (x, 251 pages) :digital, PDF file(s). - Cambridge Tax Law Series. - Cambridge Tax Law Series..

Title from publisher's bibliographic system (viewed on 27 Nov 2017).

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.

ISBN: 9781316282496 (ebook)Subjects--Topical Terms:

784310
International finance
--Law and legislation.

LC Class. No.: K4430 / .D34 2018

Dewey Class. No.: 341.751

International tax policy : = between competition and cooperation /
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