Catching capital : the ethics of tax competition

XIV, 264 S.

Machine generated contents note:Acknowledgements -- Introduction -- 1. The political philosophy of international taxation -- 2. A primer on taxation -- 3. What is at stake -- 4. Tax competition and the financial crisis -- 5. A short outline of the book -- PART I -- Chapter 1: Fiscal autonomy and tax competition -- 1. Framing the question as one of autonomy -- 2. Understanding tax competitionEL* -- 3. EL and its corrosive impact* -- 4. State incentives under tax competition -- 5. Conclusion -- Chapter 2: Regulating tax competition -- 1. Existing reform proposals and where they fall short -- 1.1. Capital controls -- 1.2. Unilateral measures to protect one's tax base -- 1.3. Redefining the corporate tax base -- 2. Two principles of global tax justice -- 2.1. The first principle: membership* -- 2.2. Transparency as a corollary of membership -- 2.3. The second principle: A constraint on the design of fiscal policy* -- 3. Implementation* -- 3.1. Institutionalizing the membership principle* -- 3.2. Institutionalizing the fiscal policy constraint* -- 3.3. Enforcement* -- 3.4. Comparison to the OECD and EU tax agendas and the question of feasibility* -- 4. Principles for global background justice* -- 5. Conclusion -- PART II -- Chapter 3: Efficiency of what? - Assessing efficiency arguments in the context of tax competition -- 1. The deadweight loss and its interpretation -- 2. Two concepts of efficiency -- 3. Efficiency as a placeholder -- 3.1. Efficiency as productive Pareto optimality -- 3.2. Efficiency as general Pareto optimality -- 3.3. Making sense of the models -- 3.4. Efficiency as economic growth -- 3.5. Taking stock -- 4. Efficiency as an optimal trade-off -- 5. Conclusion -- Chapter 4: Rethinking sovereignty in international fiscal policy -- 1. The many facets of sovereignty -- 2. Sovereignty with strings attached -- 3. Back to fiscal policy -- 4. The twofold conditional nature of sovereignty -- 5. What about non-democratic regimes? -- 6. Conclusion -- Chapter 5: Life with (or after) tax competition -- 1. Should the winners of tax competition compensate the losers? -- 1.1. What's the point of compensatory duties? -- 1.2. Calculating compensatory duties -- 2. Should low-income countries be allowed to compete on taxes? -- 3. Unwinding the system of tax havens -- 3.1. Additional duties towards low-income countries? -- 3.2. Corporate lobbies - the elephant in the room -- 4. Conclusion -- Conclusion -- Bibliography -- Index -- * These sections are largely based on Peter Dietsch & Thomas Rixen, "Tax Competition and Global Background Justice", The Journal of Political Philosophy 22/2 (2014), 150-77. I thank my co-author Thomas Rixen for his permission to use this material here.

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