dc.contributor.author | Hearson, Martin | |
dc.contributor.author | Rixen, Thomas | |
dc.date.accessioned | 2022-01-25T10:45:15Z | |
dc.date.available | 2022-01-25T10:45:15Z | |
dc.date.issued | 2021-09-14 | |
dc.identifier.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 | en |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17076 | |
dc.description.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. | en |
dc.language.iso | en | en |
dc.publisher | Edward Elgar | en |
dc.rights.uri | https://www.ids.ac.uk/wp-content/uploads/2021/05/Latest_IDSOpenDocs_ExternalDocuments2020.pdf | en |
dc.subject | Finance | en |
dc.title | The Politics and History of Global Tax Governance | en |
dc.type | Article | en |
dc.rights.holder | © Lukas Hakelberg and Laura Seelkopf | en |
dc.identifier.externaluri | https://www.elgaronline.com/view/edcoll/9781788979412/9781788979412.00027.xml?rskey=ABPLBi&result=1 | en |
dc.identifier.doi | 10.4337/9781788979429.00027 | |
rioxxterms.funder | Default funder | en |
rioxxterms.identifier.project | Default project | en |
rioxxterms.version | VoR | en |
rioxxterms.versionofrecord | 10.4337/9781788979429.00027 | en |
rioxxterms.funder.project | 9ce4e4dc-26e9-4d78-96e9-15e4dcac0642 | en |