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Friday, 23 February 2018 - 1.00pm
Location: 
Lauterpacht Centre for International Law, Finley Library

Lecture summary: International Tax policy: Between Competition and Cooperation advocates international tax policies that promote both justice and efficiency, and argues against the conventional support of multilateral cooperation and in favour of structured competition. The book analyses international taxation as a decentralized market, where governments have increasingly become strategic actors. While many of the challenges of the current international tax regime derive from this decentralized competitive structure, curtailing competition through centralization is not necessarily the answer.

Competition, if properly calibrated and notwithstanding its dubious reputation, is conducive, rather than detrimental, to both efficiency and global justice. The book begins with the basic normative goals of income taxation, explaining how competition transforms them and analysing the strategic game states play on the bilateral and multilateral level. It then considers the costs and benefits of cooperation in efficiency terms and justice terms.

Professor Tsilly Dagan (LL.B., J.S.D. Tel Aviv University, LL.M (in Taxation) N.Y.U.) is a Professor of Law at Bar-Ilan University, Israel.  Her book, INTERNATIONAL TAX POLICY: BETWEEN COMPETITION AND COOPERATION is forthcoming at Cambridge University Press, 2018.

Professor Dagan is also the author of numerous articles including Rights for Sale, 96 MINNESOTA LAW REVIEW 90 (2011) (with Talia Fisher); The Currency of Taxation, 84 FORDHAM LAW REVIEW 2537, (2016); and The Tax Treaties Myth, 32 NYU JOURNAL OF INTERNATIONAL LAW AND POLITICS 939 (2000). 

Further information: https://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=328580

The Lauterpacht Centre Friday lecture series is kindly supported by Cambridge University Press.

Numbers are limited so please arrive early to avoid disappointment.

Please note the lecture is subject to revision without notice.

 

Lauterpacht Centre for International Law

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