東華大學圖書館 |

語系: 繁體中文

說明(常見問題)

回圖書館首頁

手機版館藏查詢

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

The political economy of internation...

Rixen, Thomas, (1974-)

FindBook

Google Book

Amazon

博客來

The political economy of international tax governance

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The political economy of international tax governance/ Thomas Rixen.
作者:	Rixen, Thomas,
出版者:	Basingstoke [England] ;Palgrave Macmillan, : 2008.,
面頁冊數:	xiii, 249 p. :ill.
叢書名:	Transformations of the state
內容註:	Introduction -- PART I. INTERNATIONAL TAX GOVERNANCE: THE ISSUES -- Research Question and Approach -- A Baseline Model of Tax Cooperation -- PART II. THE EMPIRICAL RECORD OF GLOBAL TAX GOVERNANCE -- The Institutional Setup of International Taxation -- Eradicating the b1 sEvils ofDouble Taxation b2 s -- The Struggle against Under-Taxation -- PART III. EXPLAINING INSTITUTIONAL CHOICE AND DEVELOPMENT -- Institutional Choice in the Avoidance of Double Taxation -- Institutional Development inthe Avoidance of Double Non-Taxation -- Conclusion --.
標題:	Fiscal policy. -
電子資源:	http://link.springer.com/10.1057/9780230582651access to fulltext (Palgrave)
ISBN:	0230582656

The political economy of international tax governance
Rixen, Thomas,1974-

The political economy of international tax governance[electronic resource] /Thomas Rixen. - Basingstoke [England] ;Palgrave Macmillan,2008. - xiii, 249 p. :ill. - Transformations of the state.

Includes bibliographical references (p. 211-245) and index.

Introduction -- PART I. INTERNATIONAL TAX GOVERNANCE: THE ISSUES -- Research Question and Approach -- A Baseline Model of Tax Cooperation -- PART II. THE EMPIRICAL RECORD OF GLOBAL TAX GOVERNANCE -- The Institutional Setup of International Taxation -- Eradicating the b1 sEvils ofDouble Taxation b2 s -- The Struggle against Under-Taxation -- PART III. EXPLAINING INSTITUTIONAL CHOICE AND DEVELOPMENT -- Institutional Choice in the Avoidance of Double Taxation -- Institutional Development inthe Avoidance of Double Non-Taxation -- Conclusion --.

The Political Economy of International Tax Governance deals with an issue that has so far received little attention in the study of the international political economy - the fate of the b1 spower to tax b2 s, one of the key attributes of the modern nation state - in an era of globalization. It shows that tax sovereignty is shaped and constrained in important ways by the international tax regime. The author, a politicalscientist and economist, presents a theory-driven empirical account ofthe establishment, institutional form and transformation of international cooperation in taxation, from the 1920s, when international tax policy was solely concerned with the avoidance of double taxation, up to the present era of international tax competition. The book opens up a new field of research for Political Scientists and Political Economists and offers experts in international taxation a fresh perspective on their subject. At the same time, it relates to current debates on internationalinstitutions and global governance.

Electronic reproduction.
Basingstoke, England :
Palgrave Macmillan,
2009.

Mode of access:World Wide Web.

ISBN: 0230582656

Standard No.: 10.1057/9780230582651doiSubjects--Topical Terms:

649053
Fiscal policy.
Index Terms--Genre/Form:

542853
Electronic books.

LC Class. No.: HJ2305 / .R59 2008eb

Dewey Class. No.: 336.2

The political economy of international tax governance
LDR:02782cmm 2200313 a 45 001 903495
003 OCoLC
005 20101214
006 m d
007 cr nn muauu
008 231227s2008 enka sb 001 0 eng d
020 $a 0230582656
020 $a 9780230582651
024 7 $a 10.1057/9780230582651 $2 doi
035 $a Palgrave
035 $a 903495
040 $a UKPGM $b eng $c UKPGM $d IDEBK
041 0 $a eng
049 $a APTA
050 1 4 $a HJ2305 $b .R59 2008eb
082 0 4 $a 336.2 $2 22
100 1 $a Rixen, Thomas, $d 1974- $3 1083099
245 1 4 $a The political economy of international tax governance $h [electronic resource] / $c Thomas Rixen.
260 $a Basingstoke [England] ; $a New York : $c 2008. $b Palgrave Macmillan,
300 $a xiii, 249 p. : $b ill.
440 0 $a Transformations of the state
504 $a Includes bibliographical references (p. 211-245) and index.
505 0 $a Introduction -- PART I. INTERNATIONAL TAX GOVERNANCE: THE ISSUES -- Research Question and Approach -- A Baseline Model of Tax Cooperation -- PART II. THE EMPIRICAL RECORD OF GLOBAL TAX GOVERNANCE -- The Institutional Setup of International Taxation -- Eradicating the b1 sEvils ofDouble Taxation b2 s -- The Struggle against Under-Taxation -- PART III. EXPLAINING INSTITUTIONAL CHOICE AND DEVELOPMENT -- Institutional Choice in the Avoidance of Double Taxation -- Institutional Development inthe Avoidance of Double Non-Taxation -- Conclusion --.
520 $a The Political Economy of International Tax Governance deals with an issue that has so far received little attention in the study of the international political economy - the fate of the b1 spower to tax b2 s, one of the key attributes of the modern nation state - in an era of globalization. It shows that tax sovereignty is shaped and constrained in important ways by the international tax regime. The author, a politicalscientist and economist, presents a theory-driven empirical account ofthe establishment, institutional form and transformation of international cooperation in taxation, from the 1920s, when international tax policy was solely concerned with the avoidance of double taxation, up to the present era of international tax competition. The book opens up a new field of research for Political Scientists and Political Economists and offers experts in international taxation a fresh perspective on their subject. At the same time, it relates to current debates on internationalinstitutions and global governance.
533 $a Electronic reproduction. $b Basingstoke, England : $c Palgrave Macmillan, $d 2009. $n Mode of access:World Wide Web. $n System requirements: Web browser. $n Title from title screen (viewed on Mar. 3, 2009). $n Access may berestricted to users at subscribing institutions.
650 0 $a Fiscal policy. $3 649053
650 0 $a Taxation $x International cooperation. $3 1083100
650 0 $a Taxation $x Law and legislation. $3 664786
655 7 $a Electronic books. $2 lcsh $3 542853
710 2 $a Palgrave Connect (Online service) $3 1081578
856 4 0 $3 Palgrave Connect $u http://link.springer.com/10.1057/9780230582651 $z access to fulltext (Palgrave)