Political economy of international tax governance, the
Auteur :
Rixen, T.
Éditeur :
Palgrave Macmillan
ISBN :
9781349353590
Date de publication :
1 janv. 2008
Dimensions :
22,9 x 15,2 cm
Langue :
Anglais
Pays d'origine :
Grande Bretagne
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.