The Political Economy of International Tax Governance (Transformations of the State)

Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of 'the power to tax' in an era of globalization, illustrating that tax sovereignty is both shaped and constrained by an international tax regime. The Political Economy of International Tax Governance deals with an issue that has so far received little attention in the study of the international political economy -- the fate of the 'power to tax', one of the key attributes of the modern nation state -- in an era of globalization. It shows that tax sovereignty is shaped and constrained in important ways by the international tax regime. The author, a political scientist and economist, presents a theory-driven empirical account of the establishment, institutional form and transformation of international cooperation in taxation, from the 1920s, when international tax policy was solely concerned with the avoidance of double taxation, up to the present era of international tax competition. The book opens up a new field of research for Political Scientists and Political Economists and offers experts in international taxation a fresh perspective on their subject. At the same time, it relates to current debates on international institutions and global governance The Political Economy Of International Tax Governance Deals With An Issue That Has So Far Received Little Attention In The Study Of The International Political Economy - The Fate Of The 1power To Tax2, One Of The Key Attributes Of The Modern Nation State - In An Era Of Globalization. It Shows That Tax Sovereignty Is Shaped And Constrained In Important Ways By The International Tax Regime. The Author, A Political Scientist And Economist, Presents A Theory-driven Empirical Account Of The Establishment, Institutional Form And Transformation Of International Cooperation In Taxation, From The 1920s, When International Tax Policy Was Solely Concerned With The Avoidance Of Double Taxation, Up To The Present Era Of International Tax Competition. The Book Opens Up A New Field Of Research For Political Scientists And Political Economists And Offers Experts In International Taxation A Fresh Perspective On Their Subject. At The Same Time, It Relates To Current Debates On International Institutions And Global Governance. Introduction -- Part I. International Tax Governance: The Issues -- Research Question And Approach -- A Baseline Model Of Tax Cooperation -- Part Ii. The Empirical Record Of Global Tax Governance -- The Institutional Setup Of International Taxation -- Eradicating The 1evils Of Double Taxation2 -- The Struggle Against Under-taxation -- Part Iii. Explaining Institutional Choice And Development -- Institutional Choice In The Avoidance Of Double Taxation -- Institutional Development In The Avoidance Of Double Non-taxation -- Conclusion. Thomas Rixen. Includes Bibliographical References (pages 211-245) And Index. Front Matter....Pages i-xiii Introduction....Pages 1-7 Front Matter....Pages 9-9 Empirical Puzzles, Institutional Theory, and Tax Sovereignty....Pages 11-29 A Baseline Model of Tax Cooperation....Pages 30-54 Front Matter....Pages 55-55 The Institutional Setup of International Taxation....Pages 57-85 Eradicating the ‘Evils of Double Taxation’....Pages 86-116 The Struggle against Under-Taxation....Pages 117-151 Front Matter....Pages 153-153 Institutional Choice in the Avoidance of Double Taxation....Pages 155-180 Institutional Development in the Avoidance of Double Non-Taxation....Pages 181-197 Conclusion: Which Future for International Tax Governance?....Pages 198-203 Back Matter....Pages 204-249