Institutionalisation of Political Parties: Comparative Cases. Edited by Robert Harmel and Lars G. Svasand

Change and Stability in Global Tax Policy

Institutions
 
International Relations
 
Regulation
 
Business
 
Panel Number
P050
Panel Chair
Loriana Crasnic
University of Zurich
Panel Discussant
Vincent Arel-Bundock
Université de Montréal
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Time
23/08/2018 11:00
Location
Building: VMP 5 Floor: Ground Room: 0079
Abstract
Global tax regulation has recently undergone important transformations. The OECD persuaded tax havens, which had defended bank secrecy for decades, to agree to automatically report account information. Likewise, the EU Commission now uses its executive powers in competition policy against member states abetting profit shifting by multinationals. Concurrently, however, fundamental principles of international taxation enabling tax avoidance remained resilient against scrutiny from international regulators and civil society. We invite contributions identifying drivers of change as well as institutional and structural sources of inertia in global tax regulation with the aim of understanding the actual policy performance of the new standards.

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Digital Economy and International Taxation: A Post-BEPS Agenda Already? View Paper Details
Legitimacy of the EU Standard of Good Governance and Fair Competition and of the Harmonization of Direct Taxation View Paper Details
Secrecy Jurisdictions’ Spheres of Influence and International Cooperation Against Tax Avoidance: The Bilateral Financial Secrecy Index View Paper Details
The Micropolitics of International Tax Reform View Paper Details
The Normative Battle for Corporate Tax Justice View Paper Details
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"Politics determines the process of "who gets what, when, and how"" - Harold Lasswell


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