The Political Economy of International Tax Governance

Thomas Rixen

Anno: 2008
Rilegatura: Hardback
Pagine: 249 p.
Testo in English
Dimensioni: 229 x 152 mm
Peso: 560 gr.
  • EAN: 9780230507685
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Descrizione

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.