Catching capital the ethics of tax competition peter dietsch provides a comprehensive and interdisciplinary analysis of tax competition that combines normative evaluation from a political philosophy perspective with the empirical work done in economics political science and law. Building on a careful analysis of the ethical challenges raised by a world of tax competition the book puts forward a normative and institutional framework to regulate the practice in short individuals and corporations should pay tax in the jurisdictions of which they are members where this membership can come in degrees moreover the strategic tax setting of states should be limited in important ways an international tax organization ito should be created to enforce the principles . In catching capital the ethics of tax competition peter dietsch offers a commanding analysis covering the moral assessment and an institutional solution to the problem of tax competition this book will prove useful to political philosophers and legal theorists seeking a thorough approach to global justice that proceeds from real world practice and more importantly it will also assist policymakers lawyers and economists from fiscal policy sectors looking for a proposal that binds . Peter dietsch catching capital the ethics of tax competition oxford university press 2015 264pp 3495 hbk isbn 9780190251512 reviewed by mathias risse harvard university and marco meyer university of cambridge university of groningen with this fine book on tax competition peter dietsch makes a timely contribution to the global . Catching capital the ethics of tax competition dietsch peter 9780190251512 amazoncom books