| dc.creator |
Hearson, Martin |
|
| dc.creator |
Rixen, Thomas |
|
| dc.date |
2022-01-25T10:45:15Z |
|
| dc.date |
2022-01-25T10:45:15Z |
|
| dc.date |
2021-09-14 |
|
| dc.date.accessioned |
2022-05-26T08:51:56Z |
|
| dc.date.available |
2022-05-26T08:51:56Z |
|
| dc.identifier |
Hearson, M. and Rixen, T. (2022) 'The Politics and History of Global Tax Governance' in L. Hakelberg and L. Seelkopf (eds), Handbook on the Politics of Taxation, Chapter 16, pp.244-259, Edward Elgar, DOI: 10.4337/9781788979429.00027 |
|
| dc.identifier |
https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17076 |
|
| dc.identifier |
https://www.elgaronline.com/view/edcoll/9781788979412/9781788979412.00027.xml?rskey=ABPLBi&result=1 |
|
| dc.identifier |
10.4337/9781788979429.00027 |
|
| dc.identifier.uri |
http://localhost:8080/xmlui/handle/CUHPOERS/198880 |
|
| dc.description |
We discuss the history, political determinants and current challenges of global tax governance. We divide the last century into three eras: foundation, during which states built a regime to prevent double taxation using bilateral treaties and soft multilateral coordination; stability, during which this regime failed to adapt to the growth in volume and complexity of cross-border trade and investment capital; finally, the current era of crisis, characterized by politicization, an appetite to reform longstanding institutions, and a willingness to trample over fiscal sovereignty. Existing scholarship explaining this trajectory of change can be organized through well-established interest-based, power-based and ideational accounts. We argue that future research could build on this existing scholarship by reorienting in three different ways: from tax competition towards double taxation and tax sovereignty, from the OECD to emerging markets and developing countries, and from mid-level theorization towards the bigger picture of global political economy, of which tax is an intrinsic part. |
|
| dc.language |
en |
|
| dc.publisher |
Edward Elgar |
|
| dc.rights |
https://www.ids.ac.uk/wp-content/uploads/2021/05/Latest_IDSOpenDocs_ExternalDocuments2020.pdf |
|
| dc.rights |
© Lukas Hakelberg and Laura Seelkopf |
|
| dc.subject |
Finance |
|
| dc.title |
The Politics and History of Global Tax Governance |
|
| dc.type |
Article |
|