Catching capital: the ethics of tax competition
When individuals stash away their wealth in offshore bank accounts and multinational corporations shift their profits or their actual production to low-tax jurisdictions, this undermines the fiscal autonomy of political communities and contributes to rising inequalities in income and wealth. These p...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York
Oxford University Press
2015
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | When individuals stash away their wealth in offshore bank accounts and multinational corporations shift their profits or their actual production to low-tax jurisdictions, this undermines the fiscal autonomy of political communities and contributes to rising inequalities in income and wealth. These practices are fuelled by tax competition, with countries strategically designing fiscal policy to attract capital from abroad. Building on an analysis of the ethical challenges raised by a world of tax competition, the book puts forward a normative & institutional framework to regulate the practice |
| ISBN: | 9780190251543 |
| DOI: | 10.1093/acprof:oso/9780190251512.001.0001 |
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| 650 | 4 | |a Taxation | |
| 650 | 4 | |a Taxation / Moral and ethical aspects | |
| 650 | 4 | |a Tax incidence | |
| 650 | 4 | |a Fiscal policy | |
| 650 | 4 | |a Tax havens | |
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Datensatz im Suchindex
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| author | Dietsch, Peter |
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| contents | Includes bibliographical references and index |
| ctrlnum | (ZDB-28-OSP)EDZ0001166138 (OCoLC)1051246733 (DE-599)BVBBV045167203 |
| dewey-full | 336.2 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2 |
| dewey-search | 336.2 |
| dewey-sort | 3336.2 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1093/acprof:oso/9780190251512.001.0001 |
| format | Electronic eBook |
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| spelling | Dietsch, Peter Verfasser aut Catching capital the ethics of tax competition Peter Dietsch New York Oxford University Press 2015 txt rdacontent c rdamedia cr rdacarrier Includes bibliographical references and index When individuals stash away their wealth in offshore bank accounts and multinational corporations shift their profits or their actual production to low-tax jurisdictions, this undermines the fiscal autonomy of political communities and contributes to rising inequalities in income and wealth. These practices are fuelled by tax competition, with countries strategically designing fiscal policy to attract capital from abroad. Building on an analysis of the ethical challenges raised by a world of tax competition, the book puts forward a normative & institutional framework to regulate the practice Taxation Taxation / Moral and ethical aspects Tax incidence Fiscal policy Tax havens Steuerwettbewerb (DE-588)4403593-7 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Steueroase (DE-588)4077886-1 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 s Steuerwettbewerb (DE-588)4403593-7 s Steueroase (DE-588)4077886-1 s 1\p DE-604 Erscheint auch als Druck-Ausgabe 9780190251512 https://doi.org/10.1093/acprof:oso/9780190251512.001.0001 Verlag URL des Erstveröffentlichers Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Dietsch, Peter Catching capital the ethics of tax competition Includes bibliographical references and index Taxation Taxation / Moral and ethical aspects Tax incidence Fiscal policy Tax havens Steuerwettbewerb (DE-588)4403593-7 gnd Steuerpolitik (DE-588)4057447-7 gnd Steueroase (DE-588)4077886-1 gnd |
| subject_GND | (DE-588)4403593-7 (DE-588)4057447-7 (DE-588)4077886-1 |
| title | Catching capital the ethics of tax competition |
| title_auth | Catching capital the ethics of tax competition |
| title_exact_search | Catching capital the ethics of tax competition |
| title_full | Catching capital the ethics of tax competition Peter Dietsch |
| title_fullStr | Catching capital the ethics of tax competition Peter Dietsch |
| title_full_unstemmed | Catching capital the ethics of tax competition Peter Dietsch |
| title_short | Catching capital |
| title_sort | catching capital the ethics of tax competition |
| title_sub | the ethics of tax competition |
| topic | Taxation Taxation / Moral and ethical aspects Tax incidence Fiscal policy Tax havens Steuerwettbewerb (DE-588)4403593-7 gnd Steuerpolitik (DE-588)4057447-7 gnd Steueroase (DE-588)4077886-1 gnd |
| topic_facet | Taxation Taxation / Moral and ethical aspects Tax incidence Fiscal policy Tax havens Steuerwettbewerb Steuerpolitik Steueroase |
| url | https://doi.org/10.1093/acprof:oso/9780190251512.001.0001 |
| work_keys_str_mv | AT dietschpeter catchingcapitaltheethicsoftaxcompetition |