You may have to Search all our reviewed books and magazines, click the sign up button below to create a free account.
The problem with tax treaties -- A history of developing countries in (and out of) global tax governance -- Turning the tables: the competition discourse and north-south relations -- OECD knows best: the expert view of tax treaties -- The United Kingdom -- Zambia -- Vietnam and Cambodia -- Historical legacies in a rapidly changing world.
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.
The Routledge Handbook to Global Political Economy provides a comprehensive guide to how Global Political Economy (GPE) is conceptualized and researched around the world. Including contributions that range from traditional International Political Economy (IPE) to GPE approaches, the Handbook gathers the investigations, varying perspectives and innovative research of more than sixty scholars from all over the world. Providing undergraduates, postgraduates, teachers and researchers with a complete set of traditional, contending and regional perspectives, the book explores current issues, conceptual tools, key research debates and different methodological approaches taken. Structured in five pa...
This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a background to current debates on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it offers potential avenues for future research.
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
In today’s uncertain world, the concept of global governance has never been more relevant or widely discussed. But what does this elusive idea really mean, and why has it become so important? This pacey introduction sheds new light on the issues involved, offering readers a comprehensive account of competing conceptions of global governance, and evaluating the ways in which rival theories strive to make sense of our complex world. In a series of short, accessible chapters, Timothy Sinclair guides readers through the key perspectives on this crucial topic. In each, he assesses a range of actors and assumptions using real world issues - from global financial crisis and climate change to the ...
This book provides an original framework to examine how professionals control transnational issues, commonly considered the concern of organizations.
This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.
The world economy operates around the production of value and the creation and protection of wealth. Firms and other actors use global value chains to make the most for the least cost, ideally also contributing to economic development. Firms and professionals use global wealth chains to create and protect wealth, strategically planning across multiple legal jurisdictions to control how assets are governed. The outcome of such planning often contributes to global inequality. While we know a great deal about value chains, we know much less about wealth chains. This volume explores how global wealth chains are articulated, issues of regulatory liability, and how social relationships between cli...
Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.