The Political Economy of International Tax Governance |
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| Author:
| Rixen, T. |
| Series title: | Transformations of the State Ser. |
| ISBN: | 978-1-349-35359-0 |
| Publication Date: | Jan 2008 |
| Publisher: | Palgrave Macmillan Limited
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| Imprint: | Palgrave Macmillan |
| Book Format: | Paperback |
| List Price: | USD $109.99USD $54.99 |
Book Description:
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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.
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.