The Political Economy of International Tax Governance
The Political Economy of International Tax Governance, Palgrave/McMillan: Basingstoke, 2008
Posted: 19 Feb 2016
Date Written: 2008
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.
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