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    The Politics and History of Global Tax Governance

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    Date
    2021-09-14
    Author
    Hearson, Martin
    Rixen, Thomas
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    Abstract
    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.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17076
    Citation
    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
    DOI
    10.4337/9781788979429.00027
    More details
    https://www.elgaronline.com/view/edcoll/9781788979412/9781788979412.00027.xml?rskey=ABPLBi&result=1
    Rights holder
    © Lukas Hakelberg and Laura Seelkopf
    Rights details
    https://www.ids.ac.uk/wp-content/uploads/2021/05/Latest_IDSOpenDocs_ExternalDocuments2020.pdf
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    • International Centre for Tax and Development [386]

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