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Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyses international taxation as a decentralised market, where governments have increasingly become strategic actors. While many of the challenges of the current international tax regime derive from this decentralised competitive structure, Dagan argues that curtailing competition through centralisation is not necessarily the answer. Conversely, competition - if properly calibrated and notwithstanding its dubious reputation - is conducive, rather than detrimental, to both efficiency and global justice. International Tax Policy begins with the basic normative goals of income taxation, explaining how competition transforms them and analysing the strategic game states play on the bilateral and multilateral level. It then considers the costs and benefits of co-operation and competition in terms of efficiency and justice.

Taxation. --- Taxation --- International law --- Fiscal policy --- Tax policy --- Economic policy --- Finance, Public --- Law of nations --- Nations, Law of --- Public international law --- Law --- Tax laws --- Tax legislation --- Tax regulations --- Duties --- Fee system (Taxation) --- Tax reform --- Taxation, Incidence of --- Taxes --- Revenue --- Law and legislation --- Government policy --- International finance --- Law and legislation. --- Tax law

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Globalization imposes pressures on the traditional welfare state. This book examines these pressures, and responses to them, from the less familiar perspective of international law. The book deals with the role of the international level in securing or supplementing national welfare functions. Thus, the authors evaluate the role of international labour law, social rights as human rights, the World Trade Organisation, non-governmental organisations and international taxation law, in the effort to maintain and promote welfare rights and the welfare state. In addition, the functions of national migration law and of social security law are analysed in case studies.

Social legislation. --- Human rights. --- International law. --- Welfare state. --- Social policy. --- Public international law. --- Public International Law . --- Social Policy. --- National planning --- State planning --- Economic policy --- Family policy --- Social history --- Law of nations --- Nations, Law of --- Public international law --- Law --- Human services --- Public law --- Law and legislation --- Sécurite sociale --- Droit social (droit international) --- Droits de l'homme --- Droits économiques et sociaux --- Sécurite sociale --- Droits économiques et sociaux