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The Political Economy of International Tax Governance
Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of 'the power to tax' in an era of globalization, illustrating that tax sovereignty is both shaped and constrained by an international tax regime.
Justice, Equality and Tax Law
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repe...
Historical Institutionalism and International Relations
This book applies the analytical approach called Historical Institutionalism (HI)- so far mostly used within comparative politics-to the field of International Relations (IR). It provides an introduction to HI concepts and makes an argument for why it is particularly well-suited for understanding current developments within international institutions. In particular, it helps us to understand the combination of change and stability that together form the dynamics of institutional development over time. It is the first book to collect original, empirical research applying historical institutionalism to international institutions. The chapters cover a range of institutions important to IR, including the development of European Union competition policy, the global politics of financial reform after the 2008 crisis, the institutional development of the World Health Organization, membership reforms in the League of Nations and the United Nations Security Council, and civil society access to intergovernmental organizations. The concluding chapter discusses the relationship of HI to other institutionalist approaches and the role of HI in future IR research.
The Development of Political Institutions
While the literature on “new institutionalism” explains the stability of institutional arrangements within countries and the divergence of paths of institutional development between countries, Federico Ferrara takes a “historical institutionalist” approach to theorize dynamic processes of institutional reproduction, institutional decay, and institutional change in explaining the development of political institutions. Ferrara synthesizes “power-based” or “power-distributional” explanations and “ideas-based” “legitimation explanations.” He specifies the psychological “microfoundations” of processes of institutional development, drawing heavily from the findings of e...
Global Tax Governance
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.
Ethics and Taxation
This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.
Taking a Common Concern Approach to Economic Inequality
The open access publication of this book has been published with the support of the Swiss National Science Foundation. Are countries capable of reducing economic inequality under conditions of contemporary globalisation without cooperating and coordinating with other countries? While states are far from powerless to effect distributional change within their own sovereign space, Taking a Common Concern Approach to Economic Inequality makes the case that cooperation and coordination is indeed necessary, especially in relation to corporate taxation. It accordingly contemplates the utility of a transnational taxation system that is embedded in cooperative sovereignty through the recognition of rising economic inequality and its deleterious effects – including how increasingly unequal distributions within countries make transnational cooperation and coordination efforts less likely – as a common concern of humankind.
The Annual Register
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