By Peter Dietsch
Building on a cautious research of the moral demanding situations raised through a global of tax pageant, this publication places ahead a normative and institutional framework to manage the perform. briefly, participants and firms may still pay tax within the jurisdictions of which they're individuals, the place this club can are available levels. additionally, the strategic tax surroundings of states could be restricted in vital methods. a global Tax agency (ITO) can be created to implement the foundations of tax justice.
The writer defends this demand reform opposed to very important objections. First, Dietsch refutes the recommendation that regulating tax festival is inefficient. moment, he argues that rules of this type, instead of representing a constraint on nationwide sovereignty, in truth seems to be a demand of sovereignty in an international economic system. The publication closes with a chain of reflections at the duties that the beneficiaries of tax pageant have in the direction of the losers either sooner than any institutional reform in addition to in its aftermath.
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Catching Capital: The Ethics of Tax Competition by Peter Dietsch