The Political Economy of International Tax Governance

by Thomas Rixen, Margaret L. Lial, Terry McGinnis, et al.

Book Overview

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.

• Format: Hardcover
• Language: English
• ISBN: 0230507689
• ISBN13: 9780230507685
• Release Date: November 2008
• Publisher: Palgrave MacMillan
• Length: 249 Pages
• Weight: 0.85 lbs.
• Dimensions: 0.9" x 5.7" x 8.5"