大葉大學圖書館 |

登入

回首頁 到查詢結果 [ subject:"International finance" ]

International tax policy[electronic ...

Dagan, Tsilly.

International tax policy[electronic resource] :between competition and cooperation /

紀錄類型:	書目-電子資源 : Monograph/item
杜威分類號:	341.751
書名/作者:	International tax policy : between competition and cooperation // Tsilly Dagan.
作者:	Dagan, Tsilly.
出版者:	Cambridge : : Cambridge University Press,, 2018.
面頁冊數:	x, 251 p. : : digital ;; 24 cm.
附註:	Title from publisher's bibliographic system (viewed on 27 Nov 2017).
標題:	International finance - Law and legislation.
ISBN:	9781316282496
ISBN:	9781107112100
ISBN:	9781107531031
摘要、提要註:	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.
電子資源:	https://doi.org/10.1017/9781316282496

International tax policy[electronic resource] :between competition and cooperation /
Dagan, Tsilly.

International tax policybetween competition and cooperation /[electronic resource] :Tsilly Dagan. - Cambridge :Cambridge University Press,2018. - x, 251 p. :digital ;24 cm. - Cambridge tax law series. - Cambridge tax law series..

Title from publisher's bibliographic system (viewed on 27 Nov 2017).

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.

ISBN: 9781316282496Subjects--Topical Terms:

495270
International finance
--Law and legislation.

LC Class. No.: K4430 / .D34 2018

Dewey Class. No.: 341.751

International tax policy[electronic resource] :between competition and cooperation /
LDR:01986nmm a2200277 a 4500 001 492019
003 UkCbUP
005 20171207150327.0
006 m d
007 cr nn 008maaau
008 210201s2018 enk o 1 0 eng d
020 $a 9781316282496 $q (electronic bk.)
020 $a 9781107112100 $q (hardback)
020 $a 9781107531031 $q (paperback)
035 $a CR9781316282496
040 $a UkCbUP $b eng $c UkCbUP
041 0 $a eng
050 4 $a K4430 $b .D34 2018
082 0 4 $a 341.751 $2 23
090 $a K4430 $b .D125 2018
100 1 $a Dagan, Tsilly. $3 712034
245 1 0 $a International tax policy $h [electronic resource] : $b between competition and cooperation / $c Tsilly Dagan.
260 $a Cambridge : $b Cambridge University Press, $c 2018.
300 $a x, 251 p. : $b digital ; $c 24 cm.
490 1 $a Cambridge tax law series
500 $a Title from publisher's bibliographic system (viewed on 27 Nov 2017).
520 $a 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.
650 0 $a International finance $x Law and legislation. $3 495270
830 0 $a Cambridge tax law series. $3 641777
856 4 0 $u https://doi.org/10.1017/9781316282496

筆 0 讀者評論

多媒體

多媒體檔案
https://doi.org/10.1017/9781316282496

評論

新增評論分享你的心得

Export

取書館別