Catching capital : the ethics of tax competition /
Dietsch, Peter.
Catching capital : the ethics of tax competition / Peter Dietsch. - New York : Oxford University Press, 2015. - 264 páginas : ilustraciones, gráficas, tablas a blanco y negro ; 22 cm.
Acknowledgments, xi -- Introduction, 1 -- 1. The political philosophy of international taxation, 7 -- 2. A primer on taxation, 12 -- 3. What is at stake, 15 -- 4. Tax competition and the financial crisis, 21 -- 5. A short outline of the book, 25 -- Part I -- Fiscal autonomy and tax competition, 312 -- Regulating tax competition, 64 -- Part II -- 3. Efficiency of what? - Assessing efficiency arguments in the context of tax competition, 127 -- 4. Rethinking sovereignty in international fiscal policy, 167 -- 5. Life with (or after) tax competition, 188 -- 1. Should the winners of tax competition compensate the losers?, 189 -- Conclusion, 219 -- Bibliography, 225 -- Index, 241.
9780190251512
Impuestos.
Política fiscal.
Paraísos fiscales.
HJ 2305 / .D54 2015