Chasing Capital: The Ethics of Tax Competition

With this fine book on tax competition, Peter Dietsch makes a timely contribution to the global justice literature. He rightly observes that "The shift in the distributive justice literature from domestic justice to global justice that has taken place over the last twenty years has failed to pick up on the fact that the interactions between different tax systems have dynamics all their own" (p. 11). His book examines these interactions comprehensively, addressing three kinds of tax competition.