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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...
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national policy autonomy as assumed by globalization theory. Across all three country groups, governments have adjusted – to … varying degrees – to international tax competition by de-taxing capital. However, in contrast to globalization theory, we find …Does economic globalization erase domestic policy autonomy? Globalization theorists argue that it does, globalization …
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This paper presents a comprehensive review and analysis of tax harmonization and tax competition in the European Union. It is shown that while tax burdens in the European Union have increased substantially in the past 35 years, they did not converge. Also, there is no evidence of the 'race to...
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