Rowman and Littlefield International

Global Tax Governance

What is Wrong with It and How to Fix It

Edited by Peter Dietsch

1 Review

This book offers a rare example of this kind of work, bringing together experts from political science, philosophy, law, and economics whose contributions combine empirical analysis with normative and institutional proposals.

Hardback ISBN: 9781785521263 Release date: Feb 2016
£65.00 €90.00 $105.00
Ebook ISBN: 9781785521645 Release date: Jan 2017
£28.50 €39.00 $46.50
Paperback ISBN: 9781785522437 Release date: Jan 2017
£30.00 €41.00 $49.00

Pages: 382

ECPR Press

Commercial banks UBS and HSBC embroiled in scandals that in some cases exposed lawmakers themselves as tax evaders… multinationals Google and Apple using the Double Irish and other tax avoidance strategies… governments granting fiscal sweetheart deals behind closed doors (as in Luxembourg) the stream of news items documenting the crisis of global tax governance is not about to dry up. Much work has been done in individual disciplines on the phenomenon of tax competition that lies at the heart of this crisis. Yet, the combination of issues of democratic legitimacy, social justice, economic efficiency, and national sovereignty that tax competition raises clearly requires an interdisciplinary analysis. This book offers a rare example of this kind of work, bringing together experts from political science, philosophy, law, and economics whose contributions combine empirical analysis with normative and institutional proposals. It makes an important contribution to reforming international taxation.

List of Figures and Tables vii

List of Abbreviations ix

Contributors xiii

Acknowledgements xvii

Chapter One – Global Tax Governance: What It is and Why It Matters 1

Peter Dietsch and Thomas Rixen

PART ONE – THE PROBLEM: INTERNATIONAL

TAX COMPETITION 25

Chapter Two – The Nature and Practice of Tax Competition 27

Kimberly A. Clausing

Chapter Three – Winners and Losers of Tax Competition 55

Philipp Genschel and Laura Seelkopf

Chapter Four – Tax Competition: An Internalised Policy Goal 77

Lyne Latulippe

PART TWO – SHORTCOMINGS OF THE CURRENT

REGULATORY FRAMEWORK AND INITIATIVES 101

Chapter Five – A Strange Revolution: Mock Compliance and the

Failure of the OECD’s International Tax Transparency Regime 103

Richard Woodward

Chapter Six – Redistributive Tax Co-operation: Automatic Exchange of

Information, US Power and the Absence of Joint Gains 123

Lukas Hakelberg

Chapter Seven – Does FATCA Teach Broader Lessons about

International Tax Multilateralism? 157

Itai Grinberg

Chapter Eight – The G20, BEPS and the Future of International

Tax Governance 175

Richard Eccleston and Helen Smith

PART THREE – NORMATIVE PRINCIPLES

FOR GLOBAL TAX GOVERNANCE 199

Chapter Nine – Tax Competition: A Problem of Global or

Domestic Justice? 201

Miriam Ronzoni

Chapter Ten – International Taxation and the Erosion of Sovereignty 215

Laurens van Apeldoorn

Chapter Eleven – Whose Tax Base? The Ethics of Global Tax Governance 231

Peter Dietsch

PART FOUR – FROM THEORY TO PRACTICE: JUST

INSTITUTIONS FOR INTERNATIONAL TAX GOVERNANCE 253

Chapter Twelve – Towards an International Yardstick for Identifying

Tax Havens and Facilitating Reform 255

Markus Meinzer

Chapter Thirteen – A Proposal for Unitary Taxation and Formulary

Apportionment (UT+FA) to Tax Multinational Enterprises 289

Reuven S. Avi-Yonah

Chapter Fourteen – International Financial Transaction Taxation,

Public Goods and Justice 307

Gabriel Wollner

Chapter Fifteen – Institutional Reform of Global Tax Governance:

A Proposal 325

Thomas Rixen

Index 351

Thomas Rixen is Professor of Political Science at the University of Bamberg. His research interests are in international and comparative political economy. He is the author of The Political Economy of International Tax Governance (Palgrave Macmillan, 2008) and has published in European Journal of International Relations, Review of International Political Economy and Journal of Common Market Studies, among other journals.

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. His book Catching Capital – The Ethics of Tax Competition was published with Oxford University Press in 2015.

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1 Review

"High-profile scandals and increasing public debt after the financial crisis have put issues of international taxation high on the political agenda. This book offers a rare combination of empirical analysis with normative and institutional proposals for global tax governance. Essential reading for anyone interested in an analysis beyond media headlines.'...Anyone concerned with international taxation will benefit from this excellent collection of essays about the nature and possible resolutions of the conflicts within and between states about fiscal sovereignty, tax competition, and domestic and international equity that underlie the international tax discussion."

Daniele Caramani, University of Zurich

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