Coverart for item
The Resource International tax policy : between competition and cooperation, Tsilly Dagan (Bar-Ilan University, Israel)

International tax policy : between competition and cooperation, Tsilly Dagan (Bar-Ilan University, Israel)

Label
International tax policy : between competition and cooperation
Title
International tax policy
Title remainder
between competition and cooperation
Statement of responsibility
Tsilly Dagan (Bar-Ilan University, Israel)
Creator
Subject
Language
eng
Summary
Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyses international taxation as a decentralised market, where governments have increasingly become strategic actors. While many of the challenges of the current international tax regime derive from this decentralised competitive structure, Dagan argues that curtailing competition through centralisation is not necessarily the answer. Conversely, competition - if properly calibrated and notwithstanding its dubious reputation - is conducive, rather than detrimental, to both efficiency and global justice. International Tax Policy begins with the basic normative goals of income taxation, explaining how competition transforms them and analysing the strategic game states play on the bilateral and multilateral level. It then considers the costs and benefits of co-operation and competition in terms of efficiency and justice.--
Member of
Assigning source
Provided by Publisher
Cataloging source
YDX
http://library.link/vocab/creatorName
Dagan, Tsilly
Dewey number
336.2
Index
index present
Literary form
non fiction
Nature of contents
bibliography
Series statement
Cambridge tax law series
http://library.link/vocab/subjectName
Taxation
Label
International tax policy : between competition and cooperation, Tsilly Dagan (Bar-Ilan University, Israel)
Instantiates
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Control code
ocn991764959
Dimensions
24 cm.
Extent
x, 251 pages
Isbn
9781107112100
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)991764959
Label
International tax policy : between competition and cooperation, Tsilly Dagan (Bar-Ilan University, Israel)
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Control code
ocn991764959
Dimensions
24 cm.
Extent
x, 251 pages
Isbn
9781107112100
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)991764959

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