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Edited by: Mark Arnold KC, Simon Mortimore KC
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International Tax Policy: Between Competition and Cooperation


ISBN13: 9781107531031
Published: December 2018
Publisher: Cambridge University Press
Country of Publication: UK
Format: Paperback (Hardback in 2017)
Price: £24.99
Hardback edition , ISBN13 9781107112100



This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

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.

  • A non-technical account of tax policy in an increasingly globalised era appealing to those interested in international tax law and related issues
  • A theoretical analysis of international tax policy that provides a necessary foundation for current debates on substantial changes in international tax policy
  • Offers an integrated multidisciplinary framework for evaluating competing international tax regimes in a global setting

Subjects:
Taxation
Contents:
Introduction
1. Dilemmas of tax policy in a globalized economy
2. Global planners and strategic players
3. The tax treaties myth
4. Costs of multilateral coordination
5. Cooperation and its discontents
6. International tax and global justice
Conclusion and the road ahead.

Series: Cambridge Tax Law

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Corporate Tax Law: Structure, Policy and Practice 2nd ed (eBook) ISBN 9781009429160
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Corporate Tax Law: Structure, Policy and Practice 2nd ed ISBN 9781009429177
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The United Nations in Global Tax Coordination: Hidden History and Politics ISBN 9781009180467
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International Commercial Tax 2nd ed ISBN 9781108745130
Published July 2022
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£32.99
International Taxation of Trust Income: Principles, Planning and Design ISBN 9781108729178
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The Administrative Foundations of the Chinese Fiscal State (eBook) ISBN 9781108865050
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The Administrative Foundations of the Chinese Fiscal State ISBN 9781108491426
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European Union Corporate Tax Law 2nd ed (eBook) ISBN 9781108983488
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European Union Corporate Tax Law 2nd ed ISBN 9781108839020
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Taxing the Digital Economy: Theory, Policy and Practice (eBook) ISBN 9781108617918
Published May 2021
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£85.00
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Taxing the Digital Economy: Theory, Policy and Practice ISBN 9781108485241
Published May 2021
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£85.00
International Commercial Tax 2nd ed (eBook) ISBN 9781108808576
Published March 2020
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£32.99
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International Commercial Tax 2nd ed ISBN 9781108477819
Published March 2020
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£123.00
International Taxation of Trust Income (eBook) ISBN 9781108630207
Published June 2019
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£27.99
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International Taxation of Trust Income ISBN 9781108492256
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£106.00
Double Taxation and the League of Nations (eBook) ISBN 9781108381826
Published May 2018
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£123.00
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Double Taxation and the League of Nations ISBN 9781108421447
Published May 2018
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£123.00
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Figuring Out the Tax: Congress, Treasury, and the Design of the Early Modern Income Tax ISBN 9781108421508
Published January 2018
Cambridge University Press
£93.99
International Tax Policy: Between Competition and Cooperation (eBook) ISBN 9781108547161
Published December 2017
Cambridge University Press
£24.99
(ePub)
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International Tax Policy: Between Competition and Cooperation ISBN 9781107112100
Published December 2017
Cambridge University Press
£100.00
A Global Analysis of Tax Treaty Disputes ISBN 9781316507254
Published August 2017
Cambridge University Press
£335.00
Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107042988
Published July 2015
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£105.00
The Rise of the Value-Added Tax ISBN 9781107044128
Published April 2015
Cambridge University Press
£102.00
Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107617629
Published March 2015
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£51.99
European Union Corporate Tax Law ISBN 9781107018990
Published May 2013
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Tax Expenditure Management: A Critical Assessment ISBN 9781107007369
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The Taxation of Corporate Groups Under Consolidation: An International Comparison ISBN 9781107033498
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Resolving Transfer Pricing Disputes: A Global Analysis ISBN 9781107026599
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Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9781107411586
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Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches ISBN 9780521887762
Published September 2011
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International Taxation of Permanent Establishments: Principles and Policy ISBN 9780521516327
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Tax Policy, Women and the Law: UK and Comparative Perspectives ISBN 9780521878036
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International Commercial Tax ISBN 9780521853118
Published July 2010
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The Victorian Taxpayer and the Law: A Study in Constitutional Conflict ISBN 9780521899246
Published April 2009
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International Tax as International Law: An Analysis of the International Tax Regime ISBN 9780521618014
Published October 2007
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Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9780521870832
Published November 2006
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