The Politics Of Global Tax Governance

Author : Henning Schmidtke
Publisher : Routledge
Page : 237 pages
File Size : 54,9 Mb
Release : 2019-02-18
Category : Political Science
ISBN : 9781351012416

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The Politics of Global Tax Governance by Henning Schmidtke Pdf

Why has global tax governance been politicized and how can we explain the varying intensity and content of public debates? This book offers an integrated theory of the politicization of international institutions and a detailed account of how the institutional design and policy output of tax governance by the EU and OECD have developed over time. Offering the first in-depth empirical analysis to compare politicization across international institutions, it blends institutionalist explanations that focus on the growing authority of international institutions, and sociological and political economy approaches that take into account domestic context. Exploring why and how international institutions have become increasingly contested in the 21st century, this book will be of particular interest to the scholars of the transfer of authority from the nation-state to international institutions, and the societal repercussions and political struggles that connect these processes. Researchers in the fields of political science, international relations, sociology, and political communication will also find it useful and insightful.

Author : Peter Dietsch,Thomas Rixen
Publisher : Unknown
Page : 382 pages
File Size : 47,5 Mb
Release : 2016-02-03
Category : Electronic
ISBN : 1785521268

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Global Tax Governance by Peter Dietsch,Thomas Rixen Pdf

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.

Author : T. Rixen
Publisher : Springer
Page : 249 pages
File Size : 46,8 Mb
Release : 2008-11-03
Category : Political Science
ISBN : 9780230582651

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The Political Economy of International Tax Governance by T. Rixen Pdf

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.

Author : Richard Eccleston
Publisher : Edward Elgar Publishing
Page : 201 pages
File Size : 43,7 Mb
Release : 2013-01-01
Category : Law
ISBN : 9781849805988

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The Dynamics of Global Economic Governance by Richard Eccleston Pdf

ÔThis book is an exceptionally interesting and well-researched analysis of one of the most important reforms in global governance that have been put into place in the wake of the global financial crisis that began in 2007. Eccleston insightfully draws on and contributes to theories of global governance, explaining the surprisingly innovative and successful aspects of the global arrangements for combating tax evasion while also highlighting their deficiencies.Õ Ð Tony Porter, McMaster University, Canada ÔIn the atmosphere of fiscal emergency after the financial crisis, international tax policy has become a critical concern. There is no better guide to inter-linked political and economic challenges that result than Richard EcclestonÕs new book, The Dynamics of Global Economic Governance. Eccleston provides a detailed and authoritative guide to global tax governance after the financial crisis, and makes a highly persuasive case that the current international tax regime is fundamentally flawed in its efforts to combat tax evasion.Õ Ð Jason Sharman, Griffith University, Australia The financial crisis that engulfed global markets in 2008 created an acute need for improved international economic cooperation. Despite the G20Õs prominent coordination role, the regulatory response to the crisis has varied considerably across governance arenas. This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency and confront tax havens. It highlights the complexity of international regime change and the significance of national and financial interests, international organizations, domestic politics and the emerging G20 leaders forum in this process. This timely book highlights the challenges in post-financial crisis global economic governance, information that will strongly appeal to scholars and graduate students in the fields of political science, international political economy, global governance, international taxation and law. Stakeholders in the international tax regime including diplomats and tax administrators, international organizations, NGO and business representatives will also find plenty of enriching information in this study.

Author : Martin Hearson
Publisher : Cornell Studies in Money
Page : 246 pages
File Size : 40,9 Mb
Release : 2021
Category : Developed countries
ISBN : 1501755986

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Imposing Standards by Martin Hearson Pdf

The problem with tax treaties -- A history of developing countries in (and out of) global tax governance -- Turning the tables: the competition discourse and north-south relations -- OECD knows best: the expert view of tax treaties -- The United Kingdom -- Zambia -- Vietnam and Cambodia -- Historical legacies in a rapidly changing world.

Author : Thomas Rixen
Publisher : Unknown
Page : 128 pages
File Size : 46,6 Mb
Release : 2016
Category : Electronic
ISBN : OCLC:1306218653

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The Political Economy of International Tax Governance by Thomas Rixen Pdf

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.

Author : Hakelberg, Lukas ,Seelkopf, Laura
Publisher : Edward Elgar Publishing
Page : 432 pages
File Size : 40,6 Mb
Release : 2021-09-14
Category : Business & Economics
ISBN : 9781788979429

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Handbook on the Politics of Taxation by Hakelberg, Lukas ,Seelkopf, Laura Pdf

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.

Author : Wolfgang Schön
Publisher : Springer Science & Business Media
Page : 423 pages
File Size : 42,9 Mb
Release : 2008-03-12
Category : Business & Economics
ISBN : 9783540772767

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Tax and Corporate Governance by Wolfgang Schön Pdf

Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.

Author : Deborah Brautigam,Odd-Helge Fjeldstad,Mick Moore
Publisher : Cambridge University Press
Page : 261 pages
File Size : 48,7 Mb
Release : 2008-01-10
Category : Political Science
ISBN : 9781139469258

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Taxation and State-Building in Developing Countries by Deborah Brautigam,Odd-Helge Fjeldstad,Mick Moore Pdf

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.

Author : Ernesto Vivares
Publisher : Routledge
Page : 1210 pages
File Size : 43,5 Mb
Release : 2020-04-16
Category : Business & Economics
ISBN : 9781351064521

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The Routledge Handbook to Global Political Economy by Ernesto Vivares Pdf

The Routledge Handbook to Global Political Economy provides a comprehensive guide to how Global Political Economy (GPE) is conceptualized and researched around the world. Including contributions that range from traditional International Political Economy (IPE) to GPE approaches, the Handbook gathers the investigations, varying perspectives and innovative research of more than sixty scholars from all over the world. Providing undergraduates, postgraduates, teachers and researchers with a complete set of traditional, contending and regional perspectives, the book explores current issues, conceptual tools, key research debates and different methodological approaches taken. Structured in five parts methodologically correlated, the book presents GPE as a field of global, regional and national research: • historical waves and diverse ontological axes; • major theoretical perspectives; • beyond traditional perspectives; • regional inquiries; • research arenas. Carefully selected contributions from both established and upcoming scholars ensure that this is an eclectic, pluralist and multidisciplinary work and an essential resource for all those with an interest in this complex and rapidly evolving field of study.

Author : Sieb Kingma
Publisher : Unknown
Page : 128 pages
File Size : 48,5 Mb
Release : 2020
Category : Electronic
ISBN : 9087226586

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Inclusive Global Tax Governance in the Post-BEPS Era by Sieb Kingma Pdf

Author : A. Flohr,L. Rieth,S. Schwindenhammer,K. Wolf
Publisher : Springer
Page : 295 pages
File Size : 49,9 Mb
Release : 2010-01-13
Category : Political Science
ISBN : 9780230277533

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The Role of Business in Global Governance by A. Flohr,L. Rieth,S. Schwindenhammer,K. Wolf Pdf

The Role of Business in Global Governance offers an empirically rich analysis of the new political role of corporations in the co-performance of governance functions beyond the state. Within comparative case studies, potential explanations of the political role of transnational corporations are systematically tested.

Author : Jianwei Wang,Weiqing Song
Publisher : Springer
Page : 290 pages
File Size : 44,6 Mb
Release : 2016-04-29
Category : Political Science
ISBN : 9781137514004

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China, the European Union, and the International Politics of Global Governance by Jianwei Wang,Weiqing Song Pdf

Two major themes in contemporary international relations—Sino-European relations and global governance—are both addressed in this volume. In its focused analysis of Sino-European relations, global governance serves as both a topic for analysis and a conceptual framework to join together individual chapters. Featuring perspectives from a diverse group of established and promising young scholars from China, Europe, and elsewhere, this book has important implications for Chinese foreign policy, the European Union, the future of global governance, and international relations at large.

Author : M. Zacher,Tania J. Keefe
Publisher : Springer
Page : 238 pages
File Size : 52,9 Mb
Release : 2008-05-12
Category : Political Science
ISBN : 9780230611955

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The Politics of Global Health Governance by M. Zacher,Tania J. Keefe Pdf

Diseases do not recognize national borders, and as we are gradually learning, failure to govern health effectively at a global level profoundly affects us all. This book is about how global health governance has evolved to become stronger, more complex, and more important than ever before in history.

Author : Corneliu Bjola,Markus Kornprobst
Publisher : Routledge
Page : 321 pages
File Size : 47,6 Mb
Release : 2010-10-04
Category : Political Science
ISBN : 9781136906367

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Arguing Global Governance by Corneliu Bjola,Markus Kornprobst Pdf

This book deals with the questions of how global governance can and ought to effectively address serious global problems, such as financial instability, military conflicts, distributive injustice and increasing concerns of ecological disasters. Providing a unified theoretical framework, the contributors to this volume utilise argumentation research, broadening the concept by identifying the concerns about agency, lifeworld and shared reasoning that different strands of argumentation research have in common. Furthermore, they develop the concept of argumentative deontology in order to make sense of the processes through which argumentation comes to shape global governance. Empirically, the book demonstrates how ideas define actors’ interests, shape their interactions with each other, and ground intentions for collective action. Normatively, it provides an excellent theoretical platform for unveiling less visible manifestations of power in global politics and thereby improves our understandings of the ethical implications of global ordering. Addressing topical issues such as conflict and inter-civilizational dialogue, decision-making in international regimes and organizations, the World Social Forum, the Women’s Environment and Development Organization and Tobin Tax, this book will be of interest to students and scholars of argumentation theory, globalization and global governance