We present four important dimensions to international tax policy from a tax-systems perspective, stressing that non-rate/base tax policies can have different cross-jurisdictional spillover effects than changes in tax rates. The dimensions are the allocation of global income among taxing...

In the public debate on taxation, fairness has become a prominent issue over the past few years. In the 1950s legal philosophers have developed a definition of the principle of fairness which focuses on the relationships between tax payers and the expectations they have of each other. It is this...