The Resource The political economy of international tax governance, Thomas Rixen, (electronic resource)

The political economy of international tax governance, Thomas Rixen, (electronic resource)

Label
The political economy of international tax governance
Title
The political economy of international tax governance
Statement of responsibility
Thomas Rixen
Creator
Contributor
Subject
Language
eng
Summary
The Political Economy of International Tax Governance deals with an issue that has so far received little attention in the study of the international political economy - the fate of the 1power to tax2, one of the key attributes of the modern nation state - in an era of globalization. It shows that tax sovereignty is shaped and constrained in important ways by the international tax regime. The author, a political scientist and economist, presents a theory-driven empirical account of the establishment, institutional form and transformation of international cooperation in taxation, from the 1920s, when international tax policy was solely concerned with the avoidance of double taxation, up to the present era of international tax competition. The book opens up a new field of research for Political Scientists and Political Economists and offers experts in international taxation a fresh perspective on their subject. At the same time, it relates to current debates on international institutions and global governance
Member of
Cataloging source
UKPGM
http://library.link/vocab/creatorDate
1974-
http://library.link/vocab/creatorName
Rixen, Thomas
Illustrations
illustrations
Index
index present
LC call number
HJ2305
LC item number
.R59 2008eb
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
Palgrave Connect (Online service)
Series statement
Transformations of the state
http://library.link/vocab/subjectName
  • Taxation
  • Taxation
  • Fiscal policy
  • BUSINESS & ECONOMICS
  • Fiscal policy
  • Taxation
  • Taxation
Label
The political economy of international tax governance, Thomas Rixen, (electronic resource)
Instantiates
Publication
Bibliography note
Includes bibliographical references (pages 211-245) and index
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Introduction -- PART I. INTERNATIONAL TAX GOVERNANCE: THE ISSUES -- Research Question and Approach -- A Baseline Model of Tax Cooperation -- PART II. THE EMPIRICAL RECORD OF GLOBAL TAX GOVERNANCE -- The Institutional Setup of International Taxation -- Eradicating the 1Evils of Double Taxation2 -- The Struggle against Under-Taxation -- PART III. EXPLAINING INSTITUTIONAL CHOICE AND DEVELOPMENT -- Institutional Choice in the Avoidance of Double Taxation -- Institutional Development in the Avoidance of Double Non-Taxation -- Conclusion
Dimensions
unknown
Extent
1 online resource (xiii, 249 pages)
Form of item
online
Isbn
9780230582651
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.1057/9780230582651
Other physical details
illustrations.
Specific material designation
remote
Stock number
353239
System control number
  • (OCoLC)435912013
  • (OCoLC)ocn435912013
Label
The political economy of international tax governance, Thomas Rixen, (electronic resource)
Publication
Bibliography note
Includes bibliographical references (pages 211-245) and index
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Introduction -- PART I. INTERNATIONAL TAX GOVERNANCE: THE ISSUES -- Research Question and Approach -- A Baseline Model of Tax Cooperation -- PART II. THE EMPIRICAL RECORD OF GLOBAL TAX GOVERNANCE -- The Institutional Setup of International Taxation -- Eradicating the 1Evils of Double Taxation2 -- The Struggle against Under-Taxation -- PART III. EXPLAINING INSTITUTIONAL CHOICE AND DEVELOPMENT -- Institutional Choice in the Avoidance of Double Taxation -- Institutional Development in the Avoidance of Double Non-Taxation -- Conclusion
Dimensions
unknown
Extent
1 online resource (xiii, 249 pages)
Form of item
online
Isbn
9780230582651
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.1057/9780230582651
Other physical details
illustrations.
Specific material designation
remote
Stock number
353239
System control number
  • (OCoLC)435912013
  • (OCoLC)ocn435912013

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