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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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Rethinking sovereignty in international fiscal policy

Rethinking sovereignty in international fiscal policy

(p.167) Chapter 4 Rethinking sovereignty in international fiscal policy
Catching Capital

Peter Dietsch

Oxford University Press

International tax theory should follow the lead of other domains of international law in replacing the antiquated notion of Westphalian sovereignty with a concept of sovereignty that acknowledges both obligations and rights of states in their conduct towards other countries. The author proposes such an account called sovereignty as responsibility. Whereas the traditional view regards tax cooperation of the kind defended in this book as a constraint on sovereignty, the position put forward here holds that certain forms of tax cooperation are required by, and conducive to, the protection of sovereignty. The final section of the chapter extends the principles of tax justice defended in chapter 2 to the case of non-democratic regimes, where the internal conditions of fiscal sovereignty are not met.

Keywords:   Westphalian sovereignty, sovereignty as responsibility, sovereignty-preserving tax cooperation, non-democratic regimes, second-best solutions

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