Abstract
Economic activities cross national borders, whereas the power to tax is bound to the nation state. In order to deal with the two problems for income taxation resulting from this incongruity — potentially overlapping national claims to tax that cause double taxation and increased possibilities of tax evasion and avoidance (double non-taxation) — countries engage in international cooperation.
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© 2008 Thomas Rixen
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Rixen, T. (2008). Introduction. In: The Political Economy of International Tax Governance. Transformations of the State. Palgrave Macmillan, London. https://doi.org/10.1057/9780230582651_1
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DOI: https://doi.org/10.1057/9780230582651_1
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-35359-0
Online ISBN: 978-0-230-58265-1
eBook Packages: Palgrave Political & Intern. Studies CollectionPolitical Science and International Studies (R0)