- 256 pages
- English
- ePUB (mobile friendly)
- Available on iOS & Android
About this book
The book introduces a novel approach to international taxation through the lens of heterodox economic and social theories, in particular Marxism.
The book argues that the radical reorganization of the international tax system that has been underway for the last few decades – initiated by the OECD, and furthered by the G20 and the European Union – is a response to changes in the global structure of capitalism, especially in terms of "center-periphery". Through both normative analysis and empirical evidence, the book shows that the global tax system emerging from these changes consolidates the regulatory and tax revenue control of the central states. It also demonstrates that this consolidation and centralisation is designed to enable the dominance of multinational corporations in the global economy. This path of international taxation is explained in the book through certain general concepts of Marxian economic theory, such as the accumulation of capital and the tendency of the rate of profit to fall, along with other specific developments, such as the unequal participation of the different regions of the world in the capitalist system and a general theory of money that incorporates elements proposed by some sectors of post-Keynesianism.
This book is invaluable reading for anyone interested in global capitalism, the financial system, heterodox economics, and Marxist theory.
Frequently asked questions
- Essential is ideal for learners and professionals who enjoy exploring a wide range of subjects. Access the Essential Library with 800,000+ trusted titles and best-sellers across business, personal growth, and the humanities. Includes unlimited reading time and Standard Read Aloud voice.
- Complete: Perfect for advanced learners and researchers needing full, unrestricted access. Unlock 1.4M+ books across hundreds of subjects, including academic and specialized titles. The Complete Plan also includes advanced features like Premium Read Aloud and Research Assistant.
Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
Information
Table of contents
- Cover
- Half-Title
- Series
- Title
- Copyright
- Contents
- List of figures
- Preface
- 1 Introduction
- 2 Epistemological and methodological basis
- 3 Theoretical framework
- 4 Taxation
- 5 Capitalism and space
- 6 Taxation and space: Hypotheses and theoretical discussion
- 7 Historical reconstruction of taxation and space
- 8 Taxation and space : Historical reconstruction (cont.)
- 9 Regulatory and statistical evidence
- 10 Special international taxation modalities : Transfer pricing, consumption taxes, Pillar I, and the global minimum tax
- 11 The superstructures of international taxation : State, legal, and ideological structures
- 12 International taxation, public debt, and public spending
- 13 Is another global taxation structure possible?
- Index