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The political economy of international tax governance

Record Type:	Electronic resources : Monograph/item
Title/Author:	The political economy of international tax governance/ Thomas Rixen.
Author:	Rixen, Thomas,
Published:	Basingstoke [England] ;Palgrave Macmillan, : 2008.,
Description:	xiii, 249 p. :ill. :
Series:	Transformations of the state
Subject:	Taxation - International cooperation. -
Online resource:	access to fulltext (Palgrave)
ISBN:	9780230582651

The political economy of international tax governance
Rixen, Thomas,1974-

The political economy of international tax governance[electronic resource] /Thomas Rixen. - Basingstoke [England] ;Palgrave Macmillan,2008. - xiii, 249 p. :ill. - Transformations of the state.

Includes bibliographical references (p. 211-245) and index.

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 b1 sEvils ofDouble Taxation b2 s -- The Struggle against Under-Taxation -- PART III. EXPLAINING INSTITUTIONAL CHOICE AND DEVELOPMENT -- Institutional Choice in the Avoidance of Double Taxation -- Institutional Development inthe Avoidance of Double Non-Taxation -- Conclusion --.

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 b1 spower to tax b2 s, 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 politicalscientist and economist, presents a theory-driven empirical account ofthe 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 internationalinstitutions and global governance.

Electronic reproduction.
Basingstoke, England :
Palgrave Macmillan,
2009.

Mode of access:World Wide Web.

ISBN: 9780230582651

Standard No.: 10.1057/9780230582651doiSubjects--Topical Terms:

295023
Taxation
--International cooperation.Index Terms--Genre/Form:

96803
Electronic books.

LC Class. No.: HJ2305 / .R59 2008eb

Dewey Class. No.: 336.2

The political economy of international tax governance
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100 1 $a Rixen, Thomas, $d 1974- $3 295022
245 1 4 $a The political economy of international tax governance $h [electronic resource] / $c Thomas Rixen.
260 $a Basingstoke [England] ; $a New York : $c 2008. $b Palgrave Macmillan,
300 $a xiii, 249 p. : $b ill.
440 0 $a Transformations of the state
504 $a Includes bibliographical references (p. 211-245) and index.
505 0 $a 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 b1 sEvils ofDouble Taxation b2 s -- The Struggle against Under-Taxation -- PART III. EXPLAINING INSTITUTIONAL CHOICE AND DEVELOPMENT -- Institutional Choice in the Avoidance of Double Taxation -- Institutional Development inthe Avoidance of Double Non-Taxation -- Conclusion --.
520 $a 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 b1 spower to tax b2 s, 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 politicalscientist and economist, presents a theory-driven empirical account ofthe 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 internationalinstitutions and global governance.
533 $a Electronic reproduction. $b Basingstoke, England : $c Palgrave Macmillan, $d 2009. $n Mode of access:World Wide Web. $n System requirements: Web browser. $n Title from title screen (viewed on Mar. 3, 2009). $n Access may berestricted to users at subscribing institutions.
650 0 $a Taxation $x International cooperation. $3 295023
650 0 $a Taxation $x Law and legislation. $3 295024
650 0 $a Fiscal policy. $3 131687
655 7 $a Electronic books. $2 local. $3 96803
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