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Time to Battle International Tax Evasion and Avoidance

Peter Dietsch: Catching Capital: The Ethics of Tax Competition. Oxford: Oxford University Press, 2015, 280 pp

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Notes

  1. For a more complete account of this idea, see Rawls’ account of the principle of fair play (Rawls 1999, 117–29). This version of the idea which emphasizes the aspect of members striving for benefits is given by Simmons (1979, 312).

References

  • Clark, Nicola. 2016. How a cryptic message, ‘interested in data?’, Led to the Panama Papers. The New York Times. http://nyti.ms/1SyYdtS. Accessed 7 Oct 2016.

  • Dietsch, Peter. 2015. Catching capital: the ethics of tax competition. New York: Oxford University Press.

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  • Rawls, John. 1999. Legal obligation and the duty of fair play. In Collected papers, ed. Samuel Freeman. Cambridge, MA: Harvard University Press.

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  • Simmons, A. John. 1979. The principle of fair play. Philosophy & Public Affairs 8 (4): 307–337.

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  • The International Consortium of Investigative Journalists (ICIJ). 2016. Giant leak of offshore financial records exposes global array of crime and corruption. ICIJ. https://panamapapers.icij.org/20160403-panama-papers-global-overview.html. Accessed 18 June 2016.

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Correspondence to Kin-wai Leung.

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Leung, Kw. Time to Battle International Tax Evasion and Avoidance. Res Publica 23, 255–260 (2017). https://doi.org/10.1007/s11158-016-9346-x

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