The Political Economy of International Tax Governance

The Political Economy of International Tax Governance
Title The Political Economy of International Tax Governance PDF eBook
Author T. Rixen
Publisher Springer
Pages 258
Release 2008-11-03
Genre Political Science
ISBN 0230582656

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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.

Global Tax Governance

Global Tax Governance
Title Global Tax Governance PDF eBook
Author Peter Dietsch
Publisher
Pages 382
Release 2016-02-03
Genre
ISBN 9781785521263

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High-profile scandals and increasing public debt after the financial crisis have put international taxation high on the political agenda. This book offers a rare combination of empirical analysis with normative and institutional proposals for global tax governance.

Imposing Standards

Imposing Standards
Title Imposing Standards PDF eBook
Author Martin Hearson
Publisher Cornell University Press
Pages 162
Release 2021-06-15
Genre Business & Economics
ISBN 1501755994

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In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008. Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve. Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.

The Political Economy of Governance

The Political Economy of Governance
Title The Political Economy of Governance PDF eBook
Author Norman Schofield
Publisher Springer
Pages 404
Release 2015-05-27
Genre Business & Economics
ISBN 3319155512

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Understanding the governance of nations is a key challenge in contemporaneous political economy. This book provides new advances and the latest research in the field of political economy, dealing with the study of institutions, governance, democracy and elections. The volume focuses on issues such as the role of institutions and political governance in society, the working of democracy and the electoral performance in several case studies. The chapters involve cutting edge research on many different countries, including the USA, Great Britain, Germany, Spain and the Third World. The authors of the chapters are leading scholars in political economy from America, Europe and Asia.

The Political Economy of Environmentally Related Taxes

The Political Economy of Environmentally Related Taxes
Title The Political Economy of Environmentally Related Taxes PDF eBook
Author OECD
Publisher OECD Publishing
Pages 203
Release 2006-06-19
Genre
ISBN 9264025537

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This book provides a comprehensive discussion on the effectiveness of environmentally related taxes and their potential for wider use.

Handbook on the Politics of Taxation

Handbook on the Politics of Taxation
Title Handbook on the Politics of Taxation PDF eBook
Author Hakelberg, Lukas 
Publisher Edward Elgar Publishing
Pages 432
Release 2021-09-14
Genre Business & Economics
ISBN 1788979427

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This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a background to current debates on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it offers potential avenues for future research.

Taxing Africa

Taxing Africa
Title Taxing Africa PDF eBook
Author Mick Moore
Publisher Bloomsbury Publishing
Pages 289
Release 2018-07-15
Genre Business & Economics
ISBN 1783604557

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Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.