The political economy of international tax governance
By: Thomas Rixen.
Series: Transformations of the state
Publisher: Palgrave Macmillan
Published: 2008
Place of publication: Basingstoke [England]; New York
Language: eng
Number of pages: 249
ISBN-13: 9780230507685
Subjects: Taxation -- International cooperation; Taxation -- Law and legislation; Fiscal policy
First sentence: Economic activities cross national borders, whereas the power to tax is bound to the nation state.
Description: This book offers a Political Economy account of the transformation of international tax cooperation: from the 1920s, and double taxation, to modern tax sovereignty and the international regime shaping it.This is the first book on international tax governance with a specific Political Economy perspective. It provides an accessible overview, written for interested non-specialists as well as lawyers and economists. It studies the fate of 'the power to tax', a foremost characteristic of the modern nation state yet one which has received little attention in the study of the international political economy.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.
Notes: Includes bibliographical references (p. 211-245) and index.