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Catching Capital: The Ethics of Tax Competition by Peter Dietsch is a book available to read on EtoBox.

What is Catching Capital: The Ethics of Tax Competition about?

Cover 1 Contents 8 Acknowledgments 12 Introduction 16 1. The political philosophy of international taxation 22 2. A primer on taxation 27 3. What is at stake 30 4. Tax competition and the financial crisis 36 5. A short outline of the book 40 PART I 44 1. Fiscal autonomy and tax competition 46 1. Framing the question as one of autonomy 46 2. Understanding tax competition . . .* 51 3. . . . and its corrosive impact* 61 4. State incentives under tax competition 69 5. Conclusion 77 2. Regulating tax competition 79 1. Existing reform proposals and where they fall short 79 1.1. Capital controls 81 1.2. Unilateral measures to protect one’s tax base 85 1.3. Redefining the corporate tax base 90 2. Two principles of global tax justice 92 2.1. The first principle: membership* 95 2.2. Transparency as a corollary of membership 104 2.3. The second principle: A constraint on the design of fiscal policy* 108 3. Implementation* 119 3.1. Institutionalizing the membership principle* 120 3.2. Institutionalizing the fiscal policy constraint* 124 3.3. Enforcement* 126 3.4. Comparison to the OECD and EU tax agendas and the question of feasibility* 127 4. Principles for global background justice* 134 5. C

Author

Peter Dietsch

Language

EN