Global Tax Governance

Table of Contents

List of Figures and Tables

List of Abbreviations

Contributors

Acknowledgements

Chapter One Global Tax Governance: What It is and Why It Matters Peter Dietsch and Thomas Rixen

PART ONE THE PROBLEM: INTERNATIONAL TAX COMPETITION

Chapter Two The Nature and Practice of Tax Competition Kimberly A. Clausing

Chapter Three Winners and Losers of Tax Competition Philipp Genschel and Laura Seelkopf

Chapter Four Tax Competition: An Internalised Policy Goal Lyne Latulippe

PART TWO SHORTCOMINGS OF THE CURRENT REGULATORY FRAMEWORK AND INITIATIVES

Chapter Five A Strange Revolution: Mock Compliance and the Failure of the OECD’s International Tax Transparency Regime Richard Woodward

Chapter Six Redistributive Tax Co-operation: Automatic Exchange of Information, US Power and the Absence of Joint Gains Lukas Hakelberg

Chapter Seven Does FATCA Teach Broader Lessons about International Tax Multilateralism? Itai Grinberg

Chapter Eight The G20, BEPS and the Future of International Tax Governance Richard Eccleston and Helen Smith

Chapter Nine Tax Competition: A Problem of Global or Domestic Justice? Miriam Ronzoni

Chapter Ten International Taxation and the Erosion of Sovereignty Laurens van Apeldoorn

Chapter Eleven Whose Tax Base? The Ethics of Global Tax Governance Peter Dietsch

PART FOUR FROM THEORY TO PRACTICE: JUST INSTITUTIONS FOR INTERNATIONAL TAX GOVERNANCE

Chapter Twelve Towards an International Yardstick for Identifying Tax Havens and Facilitating Reform Markus Meinzer

Chapter Thirteen A Proposal for Unitary Taxation and Formulary Apportionment (UT+FA) to Tax Multinational Enterprises Reuven S. Avi-Yonah

Chapter Fourteen International Financial Transaction Taxation, Public Goods and Justice Gabriel Wollner

Chapter Fifteen Institutional Reform of Global Tax Governance: A Proposal Thomas Rixen

Index