International Taxation and Capitalism: A Heterodox Economics Perspective

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 empi...