International Tax Policy - Between Competition and Cooperation

Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.

List of contents

Introduction; 1. Dilemmas of tax policy in a globalized economy; 2. Global planners and strategic players; 3. The tax treaties myth; 4. Costs of multilateral coordination; 5. Cooperation and its discontents; 6. International tax and global justice; Conclusion and the road ahead.

About the author

Tsilly Dagan is a Professor of Law at Bar-Ilan University, Israel. She is a leading tax theorist who has published extensively on a broad range of tax-related issues and distinctively combines tools from game theory and political philosophy to challenge the field's conventional wisdoms.

Summary

Offers a theoretical framework for current international tax policy discussions. Criticising past and present co-operative initiatives, this book embraces structured competition as promoting efficiency and global justice. International tax scholars, policymakers, teachers and students are provided with a coherent vocabulary for the pressing policy issues at stake.

Product details

• Authors: Tsilly Dagan, Tsilly (Bar-Ilan University Dagan
• Publisher: Cambridge University Press Academic
• Languages: English
• Product format: Hardback
• Released: 31.12.2017
• EAN: 9781107112100
• ISBN: 978-1-107-11210-0
• Dimensions: 158 mm x 236 mm x 16 mm
• Series: Cambridge Tax Law Series; Cambridge Tax Law; Print on Demand; Cambridge Tax Law Series
• Subjects: Guides > Law, job, finance > Taxes; Social sciences, law, business > Business; LAW / Taxation, Taxation, Taxation and duties law, International economic & trade law, Taxation & duties law