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Autor: T. Rixen
ISBN-13: 9780230507685
Einband: Buch
Seiten: 249
Gewicht: 560 g
Format: 241x161x19 mm
Sprache: Englisch
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 'Evils of Double Taxation' 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
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.
Autor: T. Rixen
Political scientist and economist THOMAS RIXEN is currently a research fellow at the Social Science Research Center Berlin, Germany. From 2003 to 2007 he was a research associate at the Collaborative Research Center, 'Transformations of the State', at Jacobs University Bremen. His research interests include (International) Political Economy, Public Finance and Institutional Theory.
Autor: T. Rixen
ISBN-13:: 9780230507685
ISBN: 0230507689
Verlag: Springer Palgrave Macmillan, Palgrave Macmillan UK, Macmillan Education
Gewicht: 560g
Seiten: 249
Sprache: Englisch
Auflage 2008
Sonstiges: Buch, 241x161x19 mm