The article discusses the issue of international tax regime and the problems associated with the enforcing of corporate and individual income taxes. It also discusses the impact of corporate income shifting and individual tax evasion. It explains the importance of legitimacy and describes the dynamic that produces legitimacy traps. It suggests the checking of principle in order to solve the problem associated with international tax regime.
Steven A. Dean,
Neither Rules Nor Standards,
Notre Dame L. Rev.
Available at: http://scholarship.law.nd.edu/ndlr/vol87/iss2/2