Browsing by Subject "International Tax"
Now showing items 1-2 of 2
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Disabusing the Tax Aid Narrative: What Inter-national Tax Equity Really Means for "Poor" Countries and How to (Re)Frame It
(2022-06-10)International tax regimes (e.g., the “double taxation regime”) are created by states with competing tax jurisdiction to coordinate their tax rules and, specifically, to address common efficiency problems like international ... -
Finding the Lost Sheep: Analyzing the Disconnect between International Tax Cooperation and Its Ought-to-be Goals and How to Fix It
(2024-07-23)countries (LMICs) in the international tax regime (ITR). It argues that the fundamental challenge for LMICs is the disconnection of the ITR from the broader mandate of the League of Nations, which is the enabling institution ...