Global tax governance: what is wrong with it and how to fix it
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Colchester
ECPR Press
2016
|
| Schriftenreihe: | ECPR - studies in European political science
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | xviii, 363 Seiten Diagramme |
| ISBN: | 9781785522437 9781785521263 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804174850014576640 |
|---|---|
| adam_text | Table of Contents
List of Figures and Tables vii
List of Abbreviations ix
Contributors xiii
Acknowledgements xvii
Chapter One — Global Tax Governance: What It is and Why It Matters 1
Peter Dietsch and Thomas Rixen
PART ONE - THE PROBLEM: INTERNATIONAL TAX COMPETITION 25
Chapter Two — The Nature and Practice of Tax Competition 27
Kimberly A. Clausing
Chapter Three — Winners and Losers of Tax Competition 55
Philipp Genschel and Laura Seelkopf
Chapter Four — Tax Competition: An Internalised Policy Goal 77
Lyne Latulippe
PART TWO - SHORTCOMINGS OF THE CURRENT REGULATORY FRAMEWORK AND INITIATIVES 101
Chapter Five — A Strange Revolution: Mock Compliance and the Failure of the OECD’s International Tax Transparency Regime 103
Richard Woodward
Chapter Six - Redistributive Tax Co-operation: Automatic Exchange of Information, US Power and the Absence of Joint Gains 123
Lukas Hakelberg
Chapter Seven - Does FATCA Teach Broader Lessons about International Tax Multilateralism? 157
Itai Grinberg
Chapter Eight — The G20, BEPS and the Future of International Tax Governance 175
Richard Eccleston and Helen Smith
vi | Global Tax Governance
PART THREE - NORMATIVE PRINCIPLES FOR GLOBAL TAX GOVERNANCE
Chapter Nine-Tax Competition: A Problem of Global or Domestic Justice?
Miriam Ronzoni
Chapter Ten - International Taxation and the Erosion of Sovereignty Laurens van Apeldoorn
199
20
215
Chapter Eleven - Whose Tax Base? The Ethics of Global fax Governance 23 I Peter Dietsch
PART FOUR - FROM THEORY TO PRACTIC E: JUST INSTITUTIONS FOR INTERNATIONAL TAX GOVERNANCE
253
Chapter Twelve — Towards an International Yardstick tor Identifying Tax Havens and Facilitating Reform Markus Meinzer
255
Chapter Thirteen - A Proposal for Unitary Taxation and Formulary Apportionment (UT+FA) to Tax Multinational Enterprises Reuven S. Avi-Yonah
289
Chapter Fourteen - International Financial Transaction Taxation, Public Goods and Justice Gabriel Wollner
307
Chapter Fifteen - Institutional Refonn of Global Tax Governance: A Proposal
Thomas Rixen
325
Index
351
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| discipline | Politologie Wirtschaftswissenschaften |
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| id | DE-604.BV042663003 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:06:56Z |
| institution | BVB |
| isbn | 9781785522437 9781785521263 |
| language | English |
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| spelling | Global tax governance what is wrong with it and how to fix it edited by Peter Dietsch and Thomas Rixen Colchester ECPR Press 2016 xviii, 363 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier ECPR - studies in European political science Internationale Politik (DE-588)4072885-7 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Steuerwettbewerb (DE-588)4403593-7 gnd rswk-swf (DE-588)1071861417 Konferenzschrift 2013 Mainz gnd-content Steuerpolitik (DE-588)4057447-7 s Internationale Politik (DE-588)4072885-7 s Steuerwettbewerb (DE-588)4403593-7 s DE-604 Dietsch, Peter Sonstige (DE-588)1076168930 oth Rixen, Thomas 1974- Sonstige (DE-588)136087159 oth Erscheint auch als Online-Ausgabe, epub 978-1-785521-65-2 Erscheint auch als Online-Ausgabe, kindle 978-1-785521-66-9 Erscheint auch als Online-Ausgabe, pdf 978-1-785521-64-5 Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028095206&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Global tax governance what is wrong with it and how to fix it Internationale Politik (DE-588)4072885-7 gnd Steuerpolitik (DE-588)4057447-7 gnd Steuerwettbewerb (DE-588)4403593-7 gnd |
| subject_GND | (DE-588)4072885-7 (DE-588)4057447-7 (DE-588)4403593-7 (DE-588)1071861417 |
| title | Global tax governance what is wrong with it and how to fix it |
| title_auth | Global tax governance what is wrong with it and how to fix it |
| title_exact_search | Global tax governance what is wrong with it and how to fix it |
| title_full | Global tax governance what is wrong with it and how to fix it edited by Peter Dietsch and Thomas Rixen |
| title_fullStr | Global tax governance what is wrong with it and how to fix it edited by Peter Dietsch and Thomas Rixen |
| title_full_unstemmed | Global tax governance what is wrong with it and how to fix it edited by Peter Dietsch and Thomas Rixen |
| title_short | Global tax governance |
| title_sort | global tax governance what is wrong with it and how to fix it |
| title_sub | what is wrong with it and how to fix it |
| topic | Internationale Politik (DE-588)4072885-7 gnd Steuerpolitik (DE-588)4057447-7 gnd Steuerwettbewerb (DE-588)4403593-7 gnd |
| topic_facet | Internationale Politik Steuerpolitik Steuerwettbewerb Konferenzschrift 2013 Mainz |
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