Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of 'the power to tax' in an era of globalization, illustrating that tax sovereignty is both shaped and constrained by an international tax regime. ÍNDICE: 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 b Evils of Double Taxationb - The Struggle against Under-Taxation - PART III. EXPLAINING INSTITUTIONAL CHOICE AND DEVELOPMENT - Institutional Choice in the Avoidance of Double Taxation - Institutional Development in the Avoidance of Double Non-Taxation - Conclusion -
- ISBN: 978-0-230-50768-5
- Editorial: Palgrave Macmillan
- Encuadernacion: Cartoné
- Páginas: 264
- Fecha Publicación: 07/11/2008
- Nº Volúmenes: 1
- Idioma: Inglés