Tax Competition and Global Interdependence

• Published in: The journal of political philosophy Vol. 27; no. 4; pp. 480 - 498
• Main Authors: Risse, Mathias, Meyer, Marco
• Format: Journal Article
• Language: English
• Published: Oxford Blackwell Publishing Ltd 01.12.2019
• Subjects: Assets; Borders; Companies; Competition; Economic activity; Interdependence; Jurisdiction; Tax rates; Taxation; Wealth

What taxes to levy, and at what rate, are among the most important decisions governments face. These decisions determine the size of their budget, and who foots the bill. But states do not make decisions about taxation in a void. Tax policy has repercussions beyond borders, enticing companies and in...