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Persistent link: https://www.econbiz.de/10009388111
Global income inequalities are met with increasing calls for direct supranational redistribution. This paper argues that from the perspective of political feasibility, this approach should not be prioritised. We use the example of tax competition to show that supranational regulation that stops...
Persistent link: https://www.econbiz.de/10013046629
In this article I present the normative case for global tax governance. I argue that, contrary to an influential part of the literature, national tax policy choices cause significant externalities for other nation states. Focusing in business taxation, I show that tax competition undermines the...
Persistent link: https://www.econbiz.de/10014046106