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Business/Investing The Political Economy of International Tax Governance (Transformations of the State)
Posted on 2010-03-16
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More The Political Economy of International Tax Governance (Transformations of the State) 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 presents a theory-driven empirical account of the establishment, institutional form and transformation of international tax governance, from the 1920s, when it 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. To thank me use this links!
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