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Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice.
The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.
Amazon介绍：http://www.amazon.cn/Catching-Capital-The-Ethics-of-Tax-Competition-Dietsch-Peter/dp/0190251514/ref=sr_1_cc_1?s=aps&ie=UTF8&qid=1446869532&sr=1-1-catcorr&keywords=Catching+Capital%3A+The+Ethics+of+Tax+Competition
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Catching Capital_ The Ethics of Tax Competition-Oxford University Press (2015).pdf
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