Dilemmas of tax policy in a globalized economy -- Global planners and strategic players -- The tax treaties myth -- Costs of multilateral cooperation -- Cooperation and its discontents -- International tax and global justice -- Perfecting the international tax market

Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyses international taxation as a...

The global competition for residents and investments inevitably transforms the very foundation of for countries' tax policy. It alters the way we (should) think of the classic normative goals of income tax policy. Efficiency, redistribution and even the concepts of community, national identity...

The copiousness of tax treaties is often presented as living proof not only of their success but also of their desirability. However, in focusing on alleviating double taxation by allocating tax revenues, the treaties project is a missed opportunity. This article explains that an international...

States are traditionally conceived of as powerful sovereigns with the capacity to make and enforce mandatory rules, impose taxes, and set redistribution. Accordingly, many policy decisions (tax policy included) are considered the domain of national sovereigns. From the traditional perspective,...

Policymakers and scholars troubled by the race to the bottom created by tax competition espouse a cooperative multilateral solution that will compel universal cooperation. This chapter suggests that cooperation should be treated with caution, as – despite its positive reputation –...

This paper describes the multilateral efforts regarding four key concerns of the international community: prevention of double taxation, fighting "harmful tax competition," sharing of information, and the "gaps and frictions" between the tax systems of various countries noted by the recent BEPS...

In this paper I explain why designing a country's tax policy with the elasticity of taxpayers' choices of residency in mind, although a rational welfare-maximizing move by the state as a whole, and possibly even for its immobile as well as mobile constituents, is a policy that may not be...

Globalization and tax competition challenge residence base taxation of corporations, by pushing states to offer competitive “deals” in order to attract corporate-residents. This paper will describe this process and ask whether states could regain their power to tax corporations on a...