TY  - BOOK
AU  - Dietsch, Peter.
TI  - Catching capital: the ethics of tax competition 
SN  - 9780190251512
AV  - HJ 2305 .D54 2015
PY  - 2015///
CY  - New York
PB  - Oxford University Press
KW  - Impuestos
KW  - Política fiscal
KW  - Paraísos fiscales
N1  - 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
ER  -