The political economy of internation...
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  • The political economy of international tax governance[electronic resource] /
  • 紀錄類型: 書目-語言資料,印刷品 : Monograph/item
    杜威分類號: 336.2
    書名/作者: The political economy of international tax governance/ Thomas Rixen.
    作者: Rixen, Thomas,
    出版者: Basingstoke [England] ; : Palgrave Macmillan,, 2008.
    面頁冊數: xiii, 249 p. : : ill.
    叢書名: Transformations of the state
    標題: Taxation - International cooperation.
    標題: Taxation - Law and legislation.
    標題: Fiscal policy.
    ISBN: 9780230582651
    ISBN: 0230582656
    書目註: Includes bibliographical references (p. 211-245) and index.
    內容註: Introduction -- PART I. INTERNATIONAL TAX GOVERNANCE: THE ISSUES -- Research Question and Approach -- A Baseline Model of Tax Cooperation -- PART II. THE EMPIRICAL RECORD OF GLOBAL TAX GOVERNANCE -- The Institutional Setup of International Taxation -- Eradicating the b1 sEvils ofDouble Taxation b2 s -- The Struggle against Under-Taxation -- PART III. EXPLAINING INSTITUTIONAL CHOICE AND DEVELOPMENT -- Institutional Choice in the Avoidance of Double Taxation -- Institutional Development inthe Avoidance of Double Non-Taxation -- Conclusion --.
    摘要、提要註: The Political Economy of International Tax Governance deals with an issue that has so far received little attention in the study of the international political economy - the fate of the b1 spower to tax b2 s, one of the key attributes of the modern nation state - in an era of globalization. It shows that tax sovereignty is shaped and constrained in important ways by the international tax regime. The author, a politicalscientist and economist, presents a theory-driven empirical account ofthe establishment, institutional form and transformation of international cooperation in taxation, from the 1920s, when international tax policy was solely concerned with the avoidance of double taxation, up to the present era of international tax competition. The book opens up a new field of research for Political Scientists and Political Economists and offers experts in international taxation a fresh perspective on their subject. At the same time, it relates to current debates on internationalinstitutions and global governance.
    電子資源: access to fulltext (Palgrave)
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