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Catching capital the ethics of tax competition

Author: Peter Dietsch
Publisher: Oxford Oxford University Press 2015
Edition/Format:   Print book : EnglishView all editions and formats
Summary:

This book develops a normative and institutional framework to regulate tax competition. Importantly, the author shows that the proposed regulation compromises neither efficiency nor sovereignty.

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Document Type: Book
All Authors / Contributors: Peter Dietsch
ISBN: 9780190251512 0190251514
OCLC Number: 949796918
Description: 264 p.
Contents: Acknowledgements ; Introduction ; 1. The political philosophy of international taxation ; 2. A primer on taxation ; 3. What is at stake ; 4. Tax competition and the financial crisis ; 5. A short outline of the book ; PART I ; Chapter 1: Fiscal autonomy and tax competition ; 1. Framing the question as one of autonomy ; 2. Understanding tax competitionEL* ; 3. EL and its corrosive impact* ; 4. State incentives under tax competition ; 5. Conclusion ; Chapter 2: Regulating tax competition ; 1. Existing reform proposals and where they fall short ; 1.1. Capital controls ; 1.2. Unilateral measures to protect one's tax base ; 1.3. Redefining the corporate tax base ; 2. Two principles of global tax justice ; 2.1. The first principle: membership* ; 2.2. Transparency as a corollary of membership ; 2.3. The second principle: A constraint on the design of fiscal policy* ; 3. Implementation* ; 3.1. Institutionalizing the membership principle* ; 3.2. Institutionalizing the fiscal policy constraint* ; 3.3. Enforcement* ; 3.4. Comparison to the OECD and EU tax agendas and the question of feasibility* ; 4. Principles for global background justice* ; 5. Conclusion ; PART II ; Chapter 3: Efficiency of what? - Assessing efficiency arguments in the context of tax competition ; 1. The deadweight loss and its interpretation ; 2. Two concepts of efficiency ; 3. Efficiency as a placeholder ; 3.1. Efficiency as productive Pareto optimality ; 3.2. Efficiency as general Pareto optimality ; 3.3. Making sense of the models ; 3.4. Efficiency as economic growth ; 3.5. Taking stock ; 4. Efficiency as an optimal trade-off ; 5. Conclusion ; Chapter 4: Rethinking sovereignty in international fiscal policy ; 1. The many facets of sovereignty ; 2. Sovereignty with strings attached ; 3. Back to fiscal policy ; 4. The twofold conditional nature of sovereignty ; 5. What about non-democratic regimes? ; 6. Conclusion ; Chapter 5: Life with (or after) tax competition ; 1. Should the winners of tax competition compensate the losers? ; 1.1. What's the point of compensatory duties? ; 1.2. Calculating compensatory duties ; 2. Should low-income countries be allowed to compete on taxes? ; 3. Unwinding the system of tax havens ; 3.1. Additional duties towards low-income countries? ; 3.2. Corporate lobbies - the elephant in the room ; 4. Conclusion ; Conclusion ; Bibliography ; Index ; * These sections are largely based on Peter Dietsch & Thomas Rixen, "Tax Competition and Global Background Justice", The Journal of Political Philosophy 22/2 (2014), 150-77. I thank my co-author Thomas Rixen for his permission to use this material here.
Responsibility: Peter Dietsch.

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Overall, this is an exceptional book that is well worth reading. * Gillian Brock, Erasmus Journal for Philosophy and Economics * With this fine book on tax competition, Peter Dietsch makes a timely Read more...

 
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