Catching Capital: The Ethics of Tax Competition
- ISBN-10
- 0190251514
- ISBN-13
- 9780190251512
- Category
- Business & Economics
- Pages
- 279
- Language
- English
- Published
- 2015
- Publisher
- Oxford University Press, USA
- Author
- Peter Dietsch
Description
When individuals stash away their wealth in offshore bank accounts and multinational corporations shift their profits or their actual production to low-tax jurisdictions, this undermines the fiscal autonomy of political communities and contributes to rising inequalities in income and wealth. These practices are fuelled by tax competition, with countries strategically designing fiscal policy to attract capital from abroad. Building on an analysis of the ethical challenges raised by a world of tax competition, the book puts forward a normative & institutional framework to regulate the practice.
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