{"product_id":"international-tax-policy-between-competition-and-cooperation-hardback-9781107112100","title":"International Tax Policy; Between Competition and Cooperation (Hardback) 9781107112100","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eInternational Tax Policy\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eBetween Competition and Cooperation\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cem\u003eExplains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eTsilly Dagan (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781107112100, Cambridge University Press\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 14 December 2017\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e260 pages, 3 tables\u003cbr\u003e23.5 x 15.7 x 1.7 cm, 0.55 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cem\u003e\u003cfont size=\"3\"\u003e'This book is the most important re-evaluation of the international tax regime in the post financial crisis era. Professor Dagan's incisive analysis shows the drawbacks of the post-crisis reforms in international taxation that were driven by the G20 and the OECD from a distributive justice perspective. It should be required reading for tax policy makers all over the world and especially within OECD and G20 countries.' Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan\u003c\/font\u003e\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eBringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyzes international taxation as a decentralized market, where governments have increasingly become strategic actors. While many of the challenges of the current international tax regime derive from this decentralized competitive structure, Dagan argues that curtailing competition through centralization is not necessarily the answer. Conversely, competition - if properly calibrated and notwithstanding its dubious reputation - is conducive, rather than detrimental, to both efficiency and global justice. International Tax Policy begins with the basic normative goals of income taxation, explaining how competition transforms them and analyzing the strategic game states play on the bilateral and multilateral level. It then considers the costs and benefits of co-operation and competition in terms of efficiency and justice.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eIntroduction\u003cbr\u003e 1. Dilemmas of tax policy in a globalized economy\u003cbr\u003e 2. Global planners and strategic players\u003cbr\u003e 3. The tax treaties myth\u003cbr\u003e 4. Costs of multilateral coordination\u003cbr\u003e 5. Cooperation and its discontents\u003cbr\u003e 6. International tax and global justice\u003cbr\u003e Conclusion and the road ahead.\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Taxation \u0026amp; duties law [\u003ca title=\"See our other books on Taxation \u0026amp; duties law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Taxation%20\u0026amp;%20duties%20law%20%5BLNU%5D%22\"\u003eLNU\u003c\/a\u003e], International economic \u0026amp; trade law [\u003ca title=\"See our other books on International economic \u0026amp; trade law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22International%20economic%20\u0026amp;%20trade%20law%20%5BLBBM%5D%22\"\u003eLBBM\u003c\/a\u003e], Taxation [\u003ca title=\"See our other books on Taxation\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Taxation%20%5BKFFD1%5D%22\"\u003eKFFD1\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Cambridge University Press","offers":[{"title":"Default Title","offer_id":46005359051032,"sku":"9781107112100","price":97.59,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/products\/9781107112100i_d9a0ab87-1cc5-44c2-ace1-be84d698bf61.jpg?v=1696793349","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/international-tax-policy-between-competition-and-cooperation-hardback-9781107112100","provider":"Freshly Printed Books","version":"1.0","type":"link"}