The Political Economy of International Tax Governance /

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 a...

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Bibliographic Details
Main Author: Rixen, Thomas (Author)
Corporate Author: SpringerLink (Online service)
Format: eBook
Language:English
Published: London : Palgrave Macmillan UK : Imprint: Palgrave Macmillan, 2008.
Series:Transformations of the state.
Subjects:
Online Access:Connect to the full text of this electronic book
Description
Summary: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.
Item Description:Electronic resource.
Physical Description:1 online resource (XIII, 249 pages)
ISBN:9780230582651
DOI:10.1057/9780230582651