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Catching CapitalThe Ethics of Tax Competition$
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Peter Dietsch

Print publication date: 2015

Print ISBN-13: 9780190251512

Published to Oxford Scholarship Online: August 2015

DOI: 10.1093/acprof:oso/9780190251512.001.0001

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Fiscal autonomy and tax competition

Fiscal autonomy and tax competition

Chapter:
(p.31) Chapter 1 Fiscal autonomy and tax competition
Source:
Catching Capital
Author(s):

Peter Dietsch

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780190251512.003.0002

The chapter establishes the concept of fiscal autonomy as the normative criterion the book will use to evaluate tax competition. After presenting a taxonomy of the various kinds of tax competition and a discussion of examples to illustrate them, the author shows that tax competition harms fiscal autonomy. More specifically, it undermines the choices political communities make with respect to the size of the state and the level of redistribution. In addition, tax competition tends to exacerbate income inequalities both within countries and internationally. The chapter closes with a discussion of the incentives different types of states face in a world of tax competition.

Keywords:   fiscal autonomy, kinds of tax competition, tax evasion, tax avoidance strategies, profit-shifting, foreign direct investment, income inequalities, asymmetric tax competition

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