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Catching Capital – The Ethics of Tax Competition - Oxford Scholarship Online
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Catching Capital: The Ethics of Tax Competition

Peter Dietsch


When individuals stash away their wealth in offshore bank accounts and multinational corporations shift their profits or their actual production to low-tax jurisdictions, this undermines the fiscal autonomy of political communities and contributes to rising inequalities in income and wealth. 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 p ... More

Keywords: tax competition, international taxation, tax justice, global justice, efficiency, sovereignty

Bibliographic Information

Print publication date: 2015 Print ISBN-13: 9780190251512
Published to Oxford Scholarship Online: August 2015 DOI:10.1093/acprof:oso/9780190251512.001.0001


Affiliations are at time of print publication.

Peter Dietsch, author
Associate Professor, Université de Montréal