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Global Tax Cooperation

  • Christian Felber
Chapter

Abstract

This chapter proposes a broad range of strategies and measures for global tax cooperation in order to finance public goods and services in a sufficient and just manner. Public property, including taxes, should not be protected less than private property. For this purpose, all incomes should be reported to the fiscal authorities compulsorily and automatically. Financial assets should be included in a global register similar to real estate assets. Cross-border movement of capital should only be free in the case of full cooperation in tax policy between countries. This would end the existence of tax havens—inside and outside the US and the EU. Finally, a set of measures is proposed regarding how corporations can be properly taxed: They have to publicly report where they carry out which kind of operation and pay what amount of taxes. Then, they are taxed globally according to their real activities. If tax rates differ from country to country, the imputation method in bilateral tax cooperation treaties could remedy tax competition and avoidance.

References

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Copyright information

© Springer International Publishing AG 2017

Authors and Affiliations

  • Christian Felber
    • 1
  1. 1.Economics and BusinessVienna UniversityViennaAustria

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