Catching Capital: The Ethics of Tax Competition

5 valoración promedio
( 1 valoraciones por Goodreads )
 
9780190251512: Catching Capital: The Ethics of Tax Competition

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.

"Sinopsis" puede pertenecer a otra edición de este libro.

About the Author:


Peter Dietsch is Associate Professor at the Université de Montréal. His research interests lie at the intersection of political philosophy and economics, with a particular focus on questions of income distribution as well as on the normative dimensions of economic policies.

Review:


"Dietsch's book sets forth a good overview of this troubling state of affairs and makes a carefully argued philosophical case for restoring fiscal autonomy to national governments." -- Foreign Affairs


"Recommended." -- Choice


"With this fine book on tax competition, Peter Dietsch makes a timely contribution to the global justice literature." -- Notre Dame Philosophical Reviews Online


"Overall, this is an exceptional book that is well worth reading." -- Erasmus Journal for Philosophy and Economics


"Sobre este título" puede pertenecer a otra edición de este libro.

Comprar nuevo Ver libro

Gastos de envío: EUR 8,17
De Estados Unidos de America a España

Destinos, gastos y plazos de envío

Añadir al carrito

Los mejores resultados en AbeBooks

1.

Dietsch, Peter
ISBN 10: 0190251514 ISBN 13: 9780190251512
Nuevos Cantidad: > 20
Librería
Paperbackshop-US
(Wood Dale, IL, Estados Unidos de America)
Valoración
[?]

Descripción 2015. HRD. Estado de conservación: New. New Book. Shipped from US within 10 to 14 business days. Established seller since 2000. Nº de ref. de la librería VU-9780190251512

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 26,63
Convertir moneda

Añadir al carrito

Gastos de envío: EUR 8,17
De Estados Unidos de America a España
Destinos, gastos y plazos de envío

2.

Peter Dietsch
Editorial: Oxford University Press Inc, United States (2015)
ISBN 10: 0190251514 ISBN 13: 9780190251512
Nuevos Tapa dura Cantidad: 1
Librería
The Book Depository
(London, Reino Unido)
Valoración
[?]

Descripción Oxford University Press Inc, United States, 2015. Hardback. Estado de conservación: New. Language: English . Brand New Book. 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. Nº de ref. de la librería AAS9780190251512

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 36,27
Convertir moneda

Añadir al carrito

Gastos de envío: GRATIS
De Reino Unido a España
Destinos, gastos y plazos de envío

3.

Peter Dietsch
Editorial: Oxford University Press Inc, United States (2015)
ISBN 10: 0190251514 ISBN 13: 9780190251512
Nuevos Tapa dura Cantidad: 10
Librería
Book Depository hard to find
(London, Reino Unido)
Valoración
[?]

Descripción Oxford University Press Inc, United States, 2015. Hardback. Estado de conservación: New. Language: English . This book usually ship within 10-15 business days and we will endeavor to dispatch orders quicker than this where possible. Brand New Book. 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. Nº de ref. de la librería BTE9780190251512

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 36,53
Convertir moneda

Añadir al carrito

Gastos de envío: GRATIS
De Reino Unido a España
Destinos, gastos y plazos de envío

4.

Peter Dietsch
Editorial: Oxford University Press Inc, United States (2015)
ISBN 10: 0190251514 ISBN 13: 9780190251512
Nuevos Tapa dura Cantidad: 1
Librería
The Book Depository US
(London, Reino Unido)
Valoración
[?]

Descripción Oxford University Press Inc, United States, 2015. Hardback. Estado de conservación: New. Language: English . Brand New Book. 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. Nº de ref. de la librería AAS9780190251512

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 36,57
Convertir moneda

Añadir al carrito

Gastos de envío: GRATIS
De Reino Unido a España
Destinos, gastos y plazos de envío

5.

Peter Dietsch
Editorial: Oxford University Press
ISBN 10: 0190251514 ISBN 13: 9780190251512
Nuevos Cantidad: > 20
Librería
INDOO
(Avenel, NJ, Estados Unidos de America)
Valoración
[?]

Descripción Oxford University Press. Estado de conservación: New. Brand New. Nº de ref. de la librería 0190251514

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 21,31
Convertir moneda

Añadir al carrito

Gastos de envío: EUR 15,48
De Estados Unidos de America a España
Destinos, gastos y plazos de envío

6.

Peter Dietsch, Peter Dietsch
ISBN 10: 0190251514 ISBN 13: 9780190251512
Nuevos Cantidad: 5
Librería
GreatBookPrices
(Columbia, MD, Estados Unidos de America)
Valoración
[?]

Descripción Estado de conservación: New. Nº de ref. de la librería 23534036-n

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 27,18
Convertir moneda

Añadir al carrito

Gastos de envío: EUR 10,32
De Estados Unidos de America a España
Destinos, gastos y plazos de envío

7.

Peter Dietsch
Editorial: Oxford University Press Inc
ISBN 10: 0190251514 ISBN 13: 9780190251512
Nuevos Tapa dura Cantidad: 2
Librería
THE SAINT BOOKSTORE
(Southport, Reino Unido)
Valoración
[?]

Descripción Oxford University Press Inc. Hardback. Estado de conservación: new. BRAND NEW, Catching Capital: The Ethics of Tax Competition, Peter Dietsch, 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. Nº de ref. de la librería B9780190251512

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 32,70
Convertir moneda

Añadir al carrito

Gastos de envío: EUR 7,75
De Reino Unido a España
Destinos, gastos y plazos de envío

8.

Peter Dietsch
Editorial: OUP USA (2015)
ISBN 10: 0190251514 ISBN 13: 9780190251512
Nuevos Tapa dura Cantidad: 1
Librería
Valoración
[?]

Descripción OUP USA, 2015. Estado de conservación: New. Nº de ref. de la librería TH9780190251512

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 42,76
Convertir moneda

Añadir al carrito

Gastos de envío: EUR 3,99
De Alemania a España
Destinos, gastos y plazos de envío

9.

Dietsch, Peter
Editorial: Oxford Univ Pr (2015)
ISBN 10: 0190251514 ISBN 13: 9780190251512
Nuevos Tapa dura Cantidad: 1
Librería
Revaluation Books
(Exeter, Reino Unido)
Valoración
[?]

Descripción Oxford Univ Pr, 2015. Hardcover. Estado de conservación: Brand New. 1st edition. 280 pages. 8.50x5.75x1.00 inches. In Stock. Nº de ref. de la librería z-0190251514

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 44,50
Convertir moneda

Añadir al carrito

Gastos de envío: EUR 16,72
De Reino Unido a España
Destinos, gastos y plazos de envío

10.

Peter Dietsch
Editorial: Oxford University Press (2015)
ISBN 10: 0190251514 ISBN 13: 9780190251512
Nuevos Tapa dura Cantidad: 1
Librería
Irish Booksellers
(Rumford, ME, Estados Unidos de America)
Valoración
[?]

Descripción Oxford University Press, 2015. Hardcover. Estado de conservación: New. book. Nº de ref. de la librería 0190251514

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 29,53
Convertir moneda

Añadir al carrito

Gastos de envío: EUR 32,68
De Estados Unidos de America a España
Destinos, gastos y plazos de envío

Existen otras copia(s) de este libro

Ver todos los resultados de su búsqueda