Transformations of the State

Rixen, T.

Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of 'the power to tax' in an era of globalization, illustrating that tax sovereignty is both shaped and constrained by an international tax regime.

Details

Published by: Palgrave Macmillan

Publication Date: 2008-01-01

Format: Paperback

ISBN-13: 9781349353590

DOI: 10.1057/9780230582651

Dimensions: 229cm x152cm

Pages: 249