International Tax as International Law

Evaluating International Tax Reform

This paper introduces “capital ownership neutrality” (CON) and “national ownership neutrality” (NON) as benchmarks for evaluating the desirability of international tax reforms, and applies them to analyze recent U.S. tax reform proposals. Tax systems satisfy CON if they do not distort the ownership of capital assets, which promotes global efficiency whenever the productivity of an investment di...

Reconsidering International Tax Neutrality

"COVID-19" and International Law: Prosecution of China in International Court of Justice

"COVID-19", which was first seen in China in December 2019, outbreak worldwide in a short time and took the lives of many people around the world. In addition to claims concerning Chinachr('39')s fault in creating the disease and failing to prevent its spread, it is seriously claimed that China has delayed and sometimes incorrectly reported information concerning disease to the World Health Org...

International Law, International Relations and Compliance

Commitments are a persistent feature of international affairs. Disagreement over the effect of international commitments and the causes of compliance with them is equally persistent. Yet in the last decade the long-standing divide between those who believed that international rules per se shaped state behavior and those who saw such rules as epiphenomena1 or insignificant has given way to a mor...

International Tax Competition and Coordination

This paper aims to provide a comprehensive survey of the theory of international tax competition. Starting with the standard framework, it visits the non-cooperative equilibrium of tax competition, analyses aspects of partial and regional coordination, repeated interaction, stock-flow-effects, agglomeration effects and time consistency issues in dynamic models. We discuss profit shifting in the...