International Tax Policy

This book explores the dynamics of international tax policy, advocating for structured competition over traditional cooperative approaches. International Tax Policy argues for efficiency and justice in taxation.

In International Tax Policy, the author presents a theoretical framework that addresses the complexities of contemporary international tax discussions. By critiquing both past and current cooperative initiatives, the book advocates for structured competition as a means to enhance efficiency and promote global justice. It serves as a valuable resource for international tax scholars, policymakers, educators, and students, offering a coherent vocabulary to navigate pressing policy issues.

The author, Tsilly Dagan, provides a unique perspective on international taxation, challenging the conventional wisdom that favors multilateral cooperation. Instead, International Tax Policy posits that structured competition can yield better outcomes in terms of justice and efficiency. Dagan examines international taxation as a decentralized market where governments act as strategic players, suggesting that while many challenges arise from this competitive framework, the solution does not lie in centralization.

Dagan argues that competition, when properly calibrated, can actually foster both efficiency and global justice, despite its mixed reputation. The book begins by outlining the normative goals of income taxation and discusses how competition alters these objectives. It evaluates the costs and benefits of cooperation versus competition, ultimately contending that refining interstate competition can lead to a more effective and equitable international tax system.