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© 2008

The Political Economy of International Tax Governance

Book

Part of the Transformations of the State book series (TRST)

Table of contents

  1. Front Matter
    Pages i-xiii
  2. Introduction

    1. Thomas Rixen
      Pages 1-7
  3. International Tax Governance: The Issues

    1. Front Matter
      Pages 9-9
    2. Thomas Rixen
      Pages 30-54
  4. The Empirical Record of Global Tax Governance

    1. Front Matter
      Pages 55-55
    2. Thomas Rixen
      Pages 117-151
  5. Explaining Institutional Choice and Development

  6. Back Matter
    Pages 204-249

About this book

Introduction

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.

Keywords

competition economy globalization Governance Institution Nation Policy political economy sovereignty tax competition taxation

Authors and affiliations

  1. 1.Social Science Research Center Berlin (WZB)Germany

About the authors


Political scientist and economist THOMAS RIXEN is currently a research fellow at the Social Science Research Center Berlin, Germany. From 2003 to 2007 he was a research associate at the Collaborative Research Center, 'Transformations of the State', at Jacobs University Bremen. His research interests include (International) Political Economy, Public Finance and Institutional Theory.

Bibliographic information

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