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Item Details
| Title:
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THE POLITICAL ECONOMY OF INTERNATIONAL TAX GOVERNANCE
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| By: |
Thomas Rixen |
| Format: |
Electronic book text |
| List price:
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£64.63 |
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We believe that this item is permanently unavailable, and so we cannot source
it.
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| ISBN 10: |
0230582656 |
| ISBN 13: |
9780230582651 |
| Publisher: |
PALGRAVE MACMILLAN |
| Pub. date: |
3 November, 2008 |
| Series: |
Transformations of the State |
| Description: |
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. |
| Synopsis: |
The Political Economy of International Tax Governance deals with an issue that has so far received little attention in the study of the international political economy -- the fate of the 'power to tax', one of the key attributes of the modern nation state -- in an era of globalization. It shows that tax sovereignty is shaped and constrained in important ways by the international tax regime. The author, a political scientist and economist, presents a theory-driven empirical account of the establishment, institutional form and transformation of international cooperation in taxation, from the 1920s, when international tax policy was solely concerned with the avoidance of double taxation, up to the present era of international tax competition. The book opens up a new field of research for Political Scientists and Political Economists and offers experts in international taxation a fresh perspective on their subject. At the same time, it relates to current debates on international institutions and global governance. |
| Illustrations: |
29, 10 figures, 18 black & white tables |
| Publication: |
UK |
| Imprint: |
Palgrave Macmillan |
| Returns: |
Non-returnable |
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