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Global Tax Governance – Normative and Institutional Issues

Workshop Number
09
Workshop Director
Peter Dietsch
Université de Montréal
Workshop Co-Director
Thomas Rixen
University of Bamberg

Abstract
Under capital mobility, the fiscal policies of different states become interdependent. The setting of tax rates as well as other regulatory decisions trigger shifts in the tax base between states. In recent decades, these dynamics have developed into a full-fledged tax competition between jurisdictions. Tax competition has two important consequences. First, the pressures it creates, in particular on the taxation of capital, undermine the effective sovereignty of states in their fiscal policy. Second, by shifting the tax burden onto less mobile factors like labour or consumption, tax competition tends to exacerbate income inequalities both within states and across borders. The normative questions raised by tax competition are at the heart of this workshop: What should be the fiscal prerogatives of states? What constraints should these prerogatives be subject to?
The workshop invites experts on fiscal issues from the fields of international political economy and political theory to formulate the normative principles that should inform global tax governance in the 21st century as well as to draw up the institutions that will be necessary to respect these principles at various levels of governance. Recent initiatives of both the OECD and the EU to curb tax competition have thus far remained largely unsuccessful. By combining reflection on normative principles and institutional design, the workshop aims to make a contribution to change this.

Paper List


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A Strange Revolution: Mock Compliance and the Failure of the OECD’s International Tax Transparency Regime View Paper Details
Fiscal Self-Determination: A Conceptual Analysis View Paper Details
Freedom of Choice and the International Allocation of Taxing Rights with Special Emphasis to the European Debt Crisis View Paper Details
From Words to Deeds: Towards an Analytical Framework for Assessing International Tax Compliance View Paper Details
Global Tax Governance: What should and what should not be Globalised View Paper Details
Mapping Potential Winners and Losers from Global Tax Competition View Paper Details
Tax Competition: an Internalised Policy Goal View Paper Details
The Political Contestation of Global Tax Governance View Paper Details
The Political Economy of International Partnership in the Returns to Capital View Paper Details
The Use of Legal Tax Shelters by Private Persons and Corporations. A Normative Discussion View Paper Details
Two Challenges for Global Taxation View Paper Details
U Pay Tax 2: When Activists Tune in to International Tax View Paper Details
What Burden should Fiscal Policy bear in Fighting Global Injustice? View Paper Details
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