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...

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...