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This book develops a normative and institutional framework to regulate tax competition. Importantly, the author shows that the proposed regulation compromises neither efficiency nor sovereignty.

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Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the...

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Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the...

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Part of the Australasian Tax Teachers' Association (ATTA) Doctoral Series, Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deductions approaches the issue of thin capitalisation from a novel persp...

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In We Are Better Than This, Edward D. Kleinbard explores how budget debates in the United States are overly focused on tax policy. What is missing, according to Kleinbard, is a rational and serious debate about spending policy.

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The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides an accessible overview of recent research in the economics of taxation.

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The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforward overview of recent research in the economics of taxation. Tax policies generate consi...

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The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforward overview of recent research in the economics of taxation. Tax policies generate consi...

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In the first study of fiscal sociology in the Roman Republic, James Tan argues that much of Roman politics was defined by changes in the fiscal system. Tan offers a new conception of the Roman Republic by showing that imperial profits freed the el...

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Rome's wars delivered great wealth to the conquerors, but how did this affect politics and society on the home front? In Power and Public Finance at Rome, James Tan offers the first examination of the Roman Republic from the perspective of fiscal ...

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Rome's wars delivered great wealth to the conquerors, but how did this affect politics and society on the home front? In Power and Public Finance at Rome, James Tan offers the first examination of the Roman Republic from the perspective of fiscal ...

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Paying for Pollution incisively examines the very real costs-economic and social-of climate change and the challenges of concerted action to reduce future losses due to damages of higher temperatures and more extreme weather. Gilbert E. Metcalf ar...

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The threats posed by global climate change are widely recognized and carbon emmissions are the major source of greenhouse gases accumulating in the atmosphere. Burning fossil fuels causes long-lasting, pervasive damages, costly to those of us aliv...

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The threats posed by global climate change are widely recognized and carbon emmissions are the major source of greenhouse gases accumulating in the atmosphere. Burning fossil fuels causes long-lasting, pervasive damages, costly to those of us aliv...

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This book shows how Pakistan's inability to collect taxes reflects a broader disconnection between the state and its citizens, which translates into growing fiscal deficits, poor service delivery, increasing socio economic inequalities and low dem...

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Tax policy is a fundamental part of governance and encompasses difficult economic and political judgments and trade-offs across efficiency, equity, efficacy, and administration. Sensible Taxes and Practical Politics draws on economics and politica...

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In Taxing Wars, Sarah Kreps identifies that the deterioration of decision-making accountability with regard to war in the second half of the twentieth century has allowed leaders to wage increasingly costly and protracted wars. And because the hea...

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Why have the wars in Afghanistan and Iraq lasted longer than any others in American history? The conventional wisdom suggests that the move to an all-volunteer force and unmanned technologies such as drones have reduced the apparent burden of war ...

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Why have the wars in Afghanistan and Iraq lasted longer than any others in American history? The conventional wisdom suggests that the move to an all-volunteer force and unmanned technologies such as drones have reduced the apparent burden of war ...

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Taxes in America offers a clear, concise explanation of how our tax system works, how it affects people and businesses, and how it might be improved, in an accessible and occasionally humorous manner. The book explores what makes a tax system fair...

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Taxes in America offers a clear, concise explanation of how our tax system works, how it affects people and businesses, and how it might be improved, in an accessible and occasionally humorous manner. The book explores what makes a tax system fair...

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Arguments about taxation are among the most heated- no other topic is as influential to the role of government and the distribution of costs and benefits in America. But while understanding of our tax system is of vital importance, the complexity ...

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Arguments about taxation are among the most heated- no other topic is as influential to the role of government and the distribution of costs and benefits in America. But while understanding of our tax system is of vital importance, the complexity ...

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Over the past couple of decades, differentials in the level of private contributions to charitable organizations have become a central matter of public policy. Because private charitable contributions finance many socially valuable activities (for...

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This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It ...

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This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It ...

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This volume presents Richard Blundell's outstanding research on the modern economic analysis of labor markets and public policy reforms. Professor Blundell's hugely influential work has enhanced greatly our understanding of how individuals' behavi...

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Tax systems raise large amounts of revenue for funding public sector's activities, and tax/transfer policy, together with public provision of education, health care, and social services, play a crucial role in treating the symptoms and the causes ...

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Tax systems raise large amounts of revenue for funding public sector's activities, and tax/transfer policy, together with public provision of education, health care, and social services, play a crucial role in treating the symptoms and the causes ...

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A rapidly growing area of economic research investigates the top of the income distribution using data from income tax records. This volume brings together studies of top incomes for twelve countries from around the world, including China, India, ...

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