Two Major Gaps in Global Governance: International Tax Cooperation and Sovereign Debt Crisis Resolution

Volume: 9, Issue: 2
Published: Dec 19, 2018
Abstract
The paper focuses on two crucial issues that hinder the fiscal sovereignty of developing countries: the reduced level of international tax cooperation, and the lack of appropriate procedures for sovereign debt crisis resolution. The low level of international tax cooperation enables a “race to the bottom” in tax rates among countries, tax avoidance through profit-shifting activities by companies and tax evasion by individuals and companies,...
Paper Details
Title
Two Major Gaps in Global Governance: International Tax Cooperation and Sovereign Debt Crisis Resolution
Published Date
Dec 19, 2018
Volume
9
Issue
2
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