Catching capital the ethics of tax competition peter dietsch provides a comprehensive and interdisciplinary analysis of tax competition that combines normative evaluation from a political philosophy perspective with the empirical work done in economics political science and law. Notre dame philosophical reviews is an electronic peer reviewed journal that publishes timely reviews of scholarly philosophy books catching capital the ethics of tax competition reviews notre dame philosophical reviews university of notre dame. In catching capital the ethics of tax competition peter dietsch offers a commanding analysis covering the moral assessment and an institutional solution to the problem of tax competition this book will prove useful to political philosophers and legal theorists seeking a thorough approach to global justice that proceeds from real world practice. These practices are fuelled by tax competition with countries strategically designing fiscal policy to attract capital from abroad building on a careful analysis of the ethical challenges raised by a world of tax competition the book puts forward a normative and institutional framework to regulate the practice. All this becomes possible due to tax competition with countries strategically designing fiscal policy to attract capital from abroad the loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it
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