Tax avoidance is a key problem for European countries, with the EU taking several steps to try and limit the ability of businesses to shift their profits to low-tax jurisdictions. Peter Dietsch writes on the nature of the problem and what can be done to tackle it. He argues that whatever form of regulation is […]
Peter Dietsch
Peter Dietsch is Associate Professor of philosophy at the Université de Montréal. He is the author of Catching Capital – The Ethics of Tax Competition (Oxford University Press, 2015). Together with co-author Thomas Rixen (political science, Universität Bamberg), he has called for the creation of an International Tax Organisation to regulate tax competition. Dietsch and Rixen have also edited a collection of papers on global tax governance (Global Tax Governance – What is Wrong With It and How to Fix It, ECPR Press, forthcoming).