International Cooperation Against Tax Evasion and Avoidance

Abstract

Driven largely by public scandals, recent years have seen an increased political salience of the issues of international tax competition, tax evasion and avoidance. In response, some progress in the fight against tax fraud has been achieved. Yet, governments still struggle to deliver more comprehensive measures. Against this background the panel invites papers addressing the following questions: - What is the problem? Why is there international tax fraud? Is it a function of individual misbehavior, of national tax sovereignty, or of global capitalism? - Why is cooperation in tax matters so difficult? What are determinants of international tax governance? How do the preferences of powerful states, of offshore financial centers and of interest groups, as well as institutional and ideational constraints figure in this? - Which strategies do the different actors pursue and to which effect? - What are the effects of international tax competition and of tax avoidance and evasion on national tax policies? What are the impacts in terms of distribution and democratic legitimacy? - What are strength and weaknesses of the current regime of international taxation? How does it develop? - What normative principles can guide an improved international tax order?