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    The Political Science of Global Tax Governance

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    Date
    2020-12-15
    Author
    Hearson, Martin
    Rixen, Thomas
    Metadata
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    Abstract
    This chapter provides a review of the political science literature on the international tax regime. First, we distinguish between (1) interest- and (2) power-based, as well as (3) institutionalist and (4) ideational accounts. We show how all four theoretical perspectives contribute to explaining the institutional design, development over time and policy outcomes of global tax governance. Second, we argue that states navigate within the trilemma of (1) avoiding double taxation, (2) avoiding double non-taxation and (3) maintaining national tax sovereignty. Using the trilemma to distinguish three historic periods - foundation, stability and reform - we discuss the political determinants, history and current challenges of global tax governance. We argue that legal scholarship can gain important insights from the consciously theory-grounded accounts of political scientists.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17077
    Citation
    Hearson, M and Rixen, T. (2020) 'The Political Science of Global Tax Governance', in Y. Brauner (ed), Research Handbook on International Taxation, Chapter 13, pp. 218-238. Edward Elgar
    DOI
    10.4337/9781788975377.00026
    More details
    https://www.elgaronline.com/view/edcoll/9781788975360/9781788975360.00026.xml?rskey=p061e5&result=1
    Rights holder
    © The editor and contributors severally 2020
    Rights details
    https://www.ids.ac.uk/wp-content/uploads/2021/05/Latest_IDSOpenDocs_ExternalDocuments2020.pdf
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    • Journal Articles - External [375]
    • International Centre for Tax and Development [386]

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