Catching Capital: The Ethics of Tax Competition - download pdf or read online

By Peter Dietsch

ISBN-10: 0190251514

ISBN-13: 9780190251512

wealthy humans stash away trillions of greenbacks in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational firms shift their gains to low-tax jurisdictions like eire or Panama to prevent paying tax. contemporary tales within the media approximately Apple, Google, Starbucks, and Fiat are only the end of the iceberg. there's hardly ever any multinational this present day that respects not only the letter but additionally the spirit of tax legislation. All this turns into attainable as a result of tax festival, with nations strategically designing financial coverage to draw capital from out of the country. The loopholes in nationwide tax regimes that tax pageant generates and exploits draw into query political financial lifestyles as we almost immediately understand it. They undermine the financial autonomy of political groups and give a contribution to emerging inequalities in source of revenue and wealth.

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


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