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Catching Capital: The Ethics of Tax Competition - Dietsch, Peter
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Tax competition draws into question political economic life as we know it. It undermines the fiscal autonomy of states and contributes to rising income inequalities. This book develops a normative and institutional framework to regulate tax competition. Importantly, the author shows that the proposed regulation compromises neither efficiency nor sovereignty.

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Catching Capital: The Ethics of Tax Competition 2015, Oxford University Press, USA

ISBN-13: 9780190251512

Hardcover