The book introduces a novel approach to international taxation through the lens of heterodox economic and social theories, in particular Marxism.
The book argues that the radical reorganization of the international tax system that has been underway for the last few decades – initiated by the OECD, and furthered by the G20 and the European Union – is a response to changes in the global structure of capitalism, especially in terms of “center-periphery”. Through both normative analysis and empirical evidence, the book shows that the global tax system emerging from these changes consolidates the regulatory and tax revenue control of the central states. It also demonstrates that this consolidation and centralisation is designed to enable the dominance of multinational corporations in the global economy. This path of international taxation is explained in the book through certain general concepts of Marxian economic theory, such as the accumulation of capital and the tendency of the rate of profit to fall, along with other specific developments, such as the unequal participation of the different regions of the world in the capitalist system and a general theory of money that incorporates elements proposed by some sectors of post-Keynesianism.
This book is invaluable reading for anyone interested in global capitalism, the financial system, heterodox economics, and Marxist theory.
The book introduces a novel approach to international taxation through the lens of heterodox economic and social theories, in particular Marxism.The book argues that the radical reorganization of the international tax system that has been underway for the last few decades is a response to changes in the global structure of capitalism.
1. Introduction 2. Epistemological and methodological basis 3. Theoretical framework 4. Taxation 5. Capitalism and space 6. Taxation and space: Hypotheses and theoretical discussion 7. Historical reconstruction of taxation and space 8. Taxation and space :Historical reconstruction (cont.) 9. Regulatory and statistical evidence 10. Special international taxation modalities: Transfer pricing, consumption taxes, Pillar I, and the global minimum tax 11. The superstructures of international taxation: State, legal, and ideological structures 12. International taxation, public debt, and public spending 13. Is another global taxation structure possible? Index
Andrés Blanco holds a Law and Social Sciences degree from the Universidad de la República, Uruguay (UDELAR). He teaches both undergraduate and graduate courses at UDELARs School of Law and School of Economic Sciences and is full professor and chair of UDELARs Public Finance Institute. He has published several books (in Spanish), including El Impuesto al Valor Agregado, Tributos y precios públicos, and Estudios críticos sobre finanzas públicas, as well as articles in English and Spanish in peer-reviewed journals.
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