Moral Theory and International Fiscal Law

Alexander Cappelen

Working Papers from Norwegian School of Economics and Business Administration-

Abstract: The paper argues that this way fo distributing the right to tax presupposes the view that perticular relationships give rise to special obligations.The paper analyses different versions of this approach and discusses to what extent they are able to justify the main features of international tax law and the way in which fiscal juridictions are delimited.

Keywords: TAXES; INTERNATIONAL LAW; INTERNATIONAL FINANCE (search for similar items in EconPapers)
JEL-codes: F3 F4 (search for similar items in EconPapers)
Pages: 20 pages
Date: 2000
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Persistent link: https://EconPapers.repec.org/RePEc:fth:norgee:10/00

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