000			01430nam a2200253 4500
001			0000000499
003			DO-SdBDB
005			20230312170938.0
008			180213s20152015ny 000 0 spa
020			_a9780190251512
040			_aDO-SdBDB _bspa _cDO-SdBDB
041			_aspa
043			_an-us-ny
050			_aHJ 2305 _b.D54 2015
100			_aDietsch, Peter.
245			_aCatching capital : _bthe ethics of tax competition / _cPeter Dietsch.
260			_aNew York : _bOxford University Press, _c2015.
300			_a264 páginas : _bilustraciones, gráficas, tablas a blanco y negro ; _c22 cm.
505			_aAcknowledgments, xi -- _tIntroduction, 1 -- _t1. The political philosophy of international taxation, 7 -- _t2. A primer on taxation, 12 -- _t3. What is at stake, 15 -- _t4. Tax competition and the financial crisis, 21 -- _t5. A short outline of the book, 25 -- _tPart I -- _tFiscal autonomy and tax competition, 312 -- _tRegulating tax competition, 64 -- _tPart II -- _t3. Efficiency of what? - Assessing efficiency arguments in the context of tax competition, 127 -- _t4. Rethinking sovereignty in international fiscal policy, 167 -- _t5. Life with (or after) tax competition, 188 -- _t1. Should the winners of tax competition compensate the losers?, 189 -- _tConclusion, 219 -- _tBibliography, 225 -- _tIndex, 241.
650			_aImpuestos.
650			_aPolítica fiscal.
650			_aParaísos fiscales.
942			_cCG
999			_c52401 _d52401