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"Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyzes international taxation as a decentralized market, where governments have increasingly become strategic actors. While many of the challenges of the current international tax regime derive from this decentralized competitive structure, Dagan argues that curtailing competition through centralization is not necessarily the answer. Conversely, competition - if properly calibrated and notwithstanding its dubious reputation - is conducive, rather than detrimental, to both efficiency and global justice. International Tax Policy begins with the basic normative goals of income taxation, explaining how competition transforms them and analyzing the strategic game states play on the bilateral and multilateral level. It then considers the costs and benefits of co-operation and competition in terms of efficiency and justice."

"despite arguments that decentralization creates successful rural development, studies in many countries find that the adoption of decentralization does not always make rural development more effective. while decentralization theoretically offers substantial opportunities for successful rural development, all too often the implementation is hampered by various challenges. this paper deals with this challenging issue, which is to identify the potentialities and challenges brought by decentralization for rural development. through literature review, this paper suggest countries applying decentralization to pay attention on several main factors consisting of formulation of local budget, social capital, local capacity, and community participation."