Tax competition draws into question political economic life as we know it. It undermines the fiscal autonomy of states and contributes to rising income inequalities. This book develops a normative and institutional framework to regulate tax competition. Importantly, the author shows that the proposed regulation compromises neither efficiency nor sovereignty.

About the Author

Peter Dietsch is Associate Professor at the Universit� de Montr�al. His research interests lie at the intersection of political philosophy and economics, with a particular focus on questions of income distribution as well as on the normative dimensions of economic policies.

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