File(s) under permanent embargo
Can sovereign interests be aligned with international tax cooperation
journal contribution
posted on 2017-01-01, 00:00 authored by Mark SmithNation states' continued dominance of global politics - disconnect between international trade and national power - risks to foreign investment and economic growth - whether states should trade autonomy and legislative freedom for the public good that lacks certainty in enforcement - argument for a global formulary apportionment for producers and a destination-based goods and services tax for consumers.