Abstract

In today’s globalised economy, characterised by high capital mobility but largely domestic tax policy, individuals and corporations can pick and choose between different tax regimes. 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. And, more importantly, it will also assist policymakers, lawyers and economists from fiscal policy sectors looking for a proposal that binds together the interdisciplinary theory and practice of tax competition.