Journals Higher Education



Published: 03 August 2015

280 Pages | 2

5-1/2 x 8-1/4 inches

ISBN: 9780190251512

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Bookseller Code (06)

Catching Capital

The Ethics of Tax Competition

Peter Dietsch

  • Provides a comprehensive and interdisciplinary analysis of tax competition that combines normative evaluation from a political philosophy perspective with the empirical work done in economics, political science, and law.
  • Proposes a concrete and feasible regulatory framework built on ethical analysis of tax competition, and calls for the creation of an International Tax Organisation (ITO) to enforce it.