By Peter Dietsch, Thomas Rixen

Advertisement banks similar to UBS and HSBC embroiled in scandals that during a few instances uncovered lawmakers themselves as tax evaders, multinationals resembling Google and Apple utilizing the Double Irish and different tax avoidance thoughts, governments granting economic sweetheart offers in the back of closed doorways as in Luxembourg - the move of reports goods documenting the trouble of world tax governance isn't really approximately to dry up.Much paintings has been performed in person disciplines at the phenomenon of tax festival that lies on the center of this predicament. but, the mix of problems with democratic legitimacy, social justice, fiscal potency, and nationwide sovereignty that tax pageant increases in actual fact calls for an interdisciplinary research. This booklet bargains a unprecedented instance of this sort of paintings, bringing jointly specialists from political technology, philosophy, legislation, and economics whose contributions mix empirical research with normative and institutional proposals. It makes a massive contribution to reforming overseas taxation.

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This arbitrariness is one important factor behind the failure of past and most current attempts to counter harmful tax competition. In contrast, Meinzer proposes to rely on the Financial Secrecy Index (FSI), which shifts the focus away from tax aspects on to secrecy, using transparent, verifiable criteria and data sources. The index assesses the degree to which a jurisdiction’s legal and regulatory system contributes to global financial secrecy and thus facilitates corrupt practices, including those stemming from tax-abuse.

At first, the US used its financial power (measured as financial market share) to pass a unilateral, extra-territorial law that required all banks in the world to report the foreign income held by US citizens to the US government. As Hakelberg shows, this law unlocked the stalemate in the EU on automatic information-exchange and significantly contributed to the move towards AEI in the OECD. While this development may appear as an instance of ‘benevolent hegemony’ (cf. Kindleberger 1976; Keohane 1984), the US itself, having pressured other countries into co-operation, did not sign the OECD Declaration of AEI – thus acting as a ‘malign hegemon’, positioning itself as a haven for unreported capital.

2014) Capital in the 21st Century, Cambridge, Massachusetts: Harvard University Press. Piketty, T. et al. (2011) ‘Optimal taxation of top labor incomes: a tale of three elasticities’, CEPR Discussion Paper 8675, December: http://econpapers. htm (accessed 22 June 2015). Prakash, A. and Hart, J. A. (1999) ‘The concepts and politics of globalization and governance’, in Prakash, A. and Hart, J. A. (eds) Globalization and Governance, London: Routledge, pp. 1–24. Radaelli, C. M. ’, Public Administration 81(3): 513–31.

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