International Taxation

01.06.2005: Eine Studie von Peter Wahl (WEED) zur Internationalen Besteuerung - erschienen im Mai 2005 (auf Englisch).

• 1 Hamster in a Wheel? - On the History of Development Financing
• 1.1 The Notorious Crisis of Development Financing
• 1.2 The Millennium Development Goals

• 2 International Taxes
• 2.1 Taxes finance Public Goods
• 2.2 Tax justice
• 2.3 Taxes and Globalisation
• 2.4 International Taxes – a Historically New Paradigm
• 2.5 The Advantage of Taxes compared with Development Aid
• 2.6 Questions of Tax-Designs

• 3 Currency Transaction Tax (CTT)
• 3.1 The Tobin Tax
• 3.2 The two-tier Currency Transaction Tax (Spahn Model)

• 4 Environmental Taxes
• 4.1 CO2 Tax
• 4.2 Taxation of Air Traffic and User Fees
• 4.3 Taxation of Maritime Shipping

• 5 Other Innovative Taxes
• 5.1 Taxation of Transnational Corporations
• 5.2 Taxation of the Banking Secret and Offshore Centres
• 5.3 Taxing International Arms Trade
• 5.4 Further Ideas for Taxation
• 5.5 The International Finance Facility (IFF)

• 6 A New Dynamic? – The Political Conditions for Achieving International Taxation
• 6.1 The Belgian CTT Law
• 6.2 The "Lula-Group” and the Landau Report
• 6.3 Schröder, Blair and the IMF
• 6.4 More than Rhetoric?
• 6.5. New and Better Prevailing Conditions

• 7 Direction of Action
• 7.1 Don’t Play Instruments against Each Other
• 7.2 Link up to Other Interests
• 7.3 Realpolitik versus Utopia?

• Literature
• List of Abbreviations/ Glossary

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