Tax competition draws into question political economic life as we know it. It undermines the fiscal autonomy of states and contributes to rising income inequalities. This book develops a normative and institutional framework to regulate tax competition. Importantly, the author shows that the proposed regulation compromises neither efficiency nor sovereignty.
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Tax competition draws into question political economic life as we know it. It undermines the fiscal autonomy of states and contributes to rising income inequalities. This book develops a normative and institutional framework to regulate tax competition. Importantly, the author shows that the proposed regulation compromises neither efficiency nor sovereignty.
Read Less