The Resource Catching capital : the ethics of tax competition, Peter Dietsch

Catching capital : the ethics of tax competition, Peter Dietsch

Label
Catching capital : the ethics of tax competition
Title
Catching capital
Title remainder
the ethics of tax competition
Statement of responsibility
Peter Dietsch
Creator
Author
Subject
Language
eng
Summary
"Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath"--
Assigning source
Provided by publisher
Cataloging source
DLC
http://library.link/vocab/creatorName
Dietsch, Peter
Dewey number
336.2
Index
index present
LC call number
HJ 2305 .D54 2015
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/subjectName
  • Taxation
  • Taxation
  • Tax incidence
  • Fiscal policy
  • Tax havens
  • PHILOSOPHY / Political
  • POLITICAL SCIENCE / History & Theory
  • BUSINESS & ECONOMICS / International / Taxation
  • Fiscal policy
  • Tax havens
  • Tax incidence
  • Taxation
  • Taxation
Label
Catching capital : the ethics of tax competition, Peter Dietsch
Instantiates
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Dimensions
23 cm
Extent
xiv, 264 pages
Isbn
9780190251512
Lccn
2014046055
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
  • (OCoLC)906121470
  • (OCoLC)ocn906121470
Label
Catching capital : the ethics of tax competition, Peter Dietsch
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Dimensions
23 cm
Extent
xiv, 264 pages
Isbn
9780190251512
Lccn
2014046055
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
  • (OCoLC)906121470
  • (OCoLC)ocn906121470

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