Global tax governance : what is wrong and how to fix it
著者
書誌事項
Global tax governance : what is wrong and how to fix it
（ECPR--Studies in European political science）
ECPR Press, 2016
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内容説明・目次
内容説明
Commercial banks UBS and HSBC embroiled in scandals that in some cases exposed lawmakers themselves as tax evaders... multinationals Google and Apple using the Double Irish and other tax avoidance strategies... governments granting fiscal sweetheart deals behind closed doors (as in Luxembourg) the stream of news items documenting the crisis of global tax governance is not about to dry up. Much work has been done in individual disciplines on the phenomenon of tax competition that lies at the heart of this crisis. Yet, the combination of issues of democratic legitimacy, social justice, economic efficiency, and national sovereignty that tax competition raises clearly requires an interdisciplinary analysis. This book offers a rare example of this kind of work, bringing together experts from political science, philosophy, law, and economics whose contributions combine empirical analysis with normative and institutional proposals. It makes an important contribution to reforming international taxation.
目次
List of Figures and Tables vii
List of Abbreviations ix
Contributors xiii
Acknowledgements xvii
Chapter One - Global Tax Governance: What It is and Why It Matters 1
Peter Dietsch and Thomas Rixen
PART ONE - THE PROBLEM: INTERNATIONAL
TAX COMPETITION 25
Chapter Two - The Nature and Practice of Tax Competition 27
Kimberly A. Clausing
Chapter Three - Winners and Losers of Tax Competition 55
Philipp Genschel and Laura Seelkopf
Chapter Four - Tax Competition: An Internalised Policy Goal 77
Lyne Latulippe
PART TWO - SHORTCOMINGS OF THE CURRENT
REGULATORY FRAMEWORK AND INITIATIVES 101
Chapter Five - A Strange Revolution: Mock Compliance and the
Failure of the OECD's International Tax Transparency Regime 103
Richard Woodward
Chapter Six - Redistributive Tax Co-operation: Automatic Exchange of
Information, US Power and the Absence of Joint Gains 123
Lukas Hakelberg
Chapter Seven - Does FATCA Teach Broader Lessons about
International Tax Multilateralism? 157
Itai Grinberg
Chapter Eight - The G20, BEPS and the Future of International
Tax Governance 175
Richard Eccleston and Helen Smith
PART THREE - NORMATIVE PRINCIPLES
FOR GLOBAL TAX GOVERNANCE 199
Chapter Nine - Tax Competition: A Problem of Global or
Domestic Justice? 201
Miriam Ronzoni
Chapter Ten - International Taxation and the Erosion of Sovereignty 215
Laurens van Apeldoorn
Chapter Eleven - Whose Tax Base? The Ethics of Global Tax Governance 231
Peter Dietsch
PART FOUR - FROM THEORY TO PRACTICE: JUST
INSTITUTIONS FOR INTERNATIONAL TAX GOVERNANCE 253
Chapter Twelve - Towards an International Yardstick for Identifying
Tax Havens and Facilitating Reform 255
Markus Meinzer
Chapter Thirteen - A Proposal for Unitary Taxation and Formulary
Apportionment (UT+FA) to Tax Multinational Enterprises 289
Reuven S. Avi-Yonah
Chapter Fourteen - International Financial Transaction Taxation,
Public Goods and Justice 307
Gabriel Wollner
Chapter Fifteen - Institutional Reform of Global Tax Governance:
A Proposal 325
Thomas Rixen
Index 351
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