9 edition of The political economy of international tax governance found in the catalog.
Published
2008
by Palgrave Macmillan in Basingstoke [England], New York
.
Written in English
This book offers a Political Economy account of the transformation of international tax cooperation: from the 1920s, and double taxation, to modern tax sovereignty and the international regime shaping it.This is the first book on international tax governance with a specific Political Economy perspective. It provides an accessible overview, written for interested non-specialists as well as lawyers and economists. It studies the fate of "the power to tax", a foremost characteristic of the modern nation state yet one which has received little attention in the study of the international political economy.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.
Edition Notes
Includes bibliographical references (p. 211-245) and index.
| Statement | Thomas Rixen. |
| Series | Transformations of the state |
| Classifications | |
|---|---|
| LC Classifications | HJ2305 .R59 2008 |
| The Physical Object | |
| Pagination | xiii, 249 p. : |
| Number of Pages | 249 |
| ID Numbers | |
| Open Library | OL23041806M |
| ISBN 10 | 0230507689 |
| ISBN 10 | 9780230507685 |
| LC Control Number | 2008029931 |
This review uses theories of political economy to provide an analytical history of systems of taxation, focusing on the determinants of total tax revenue, tax structure, and tax administration. We show that most premodern states extracted very little revenue and that total revenue increased substantially in the nineteenth century, and we explore the possibility that tax revenues have hit a Cited by: 9. Endorsements. “This book is a breakthrough in the study of the politics of taxation. It develops a powerful theory that links taxation to representation, a statistical analysis that supersedes (and overturns) many earlier studies, and three sharply-observed case studies that show the theory in action.
Effective local government taxation is critical to achieving the governance benefits widely attributed to decentralization, but in practice successful tax reform has been rare because of entrenched political resistance. This article offers new insights into the political dynamics of property tax reform through a case study of Sierra Leone, focusing on variation in experiences and. Global political economy is a field of study that deals with the interaction between political and economic forces. At its centre have always been questions of human welfare and how these might be related to state behaviour and corporate interests in different parts of the world.
INTERNATIONAL-POLITICAL-ECONOMY Download International-political-economy ebook PDF or Read Online books in PDF, EPUB, explanation with detailed empirical examples this is essential reading for students of international political economy, global governance and international economics. Category: Political Science. Best Books. The Political Economy of Transnational Tax Reform Designing of Economic Governance: Comparative Research on Economic Thought from the Fin-de-Si`ecle to the Inter-War Period.” He is director of the developmental plan for the Shoup and International Tax Reform after the Japan Mission W. Elliot Brownlee and Eisaku Ide.
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The Political Economy of International Tax Governance (Transformations of the State) [Rixen, T.] on *FREE* shipping on qualifying offers. The Political Economy of International Tax Governance (Transformations of the State)Cited by: Covering the period from the s, 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 andBrand: Palgrave Macmillan UK.
A Political Economy account of the transformation of international tax cooperation: from the s, and double taxation, to modern tax sovereignty and the international regime shaping it.
About this book Introduction Covering the period from the s, 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.
The international tax regime appears to be a weak system of global governance on the surface; however, I find that this system remains effective. This governance structure is built off of the thousands of tax treaties that function as policy instruments for advancing the implementation of global tax : Thomas Rixen.
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.
Part I: International Tax Governance: The Issues 2 Empirical Puzzles, Institutional Theory, and Tax Sovereignty 11 3 A Baseline Model of Tax Cooperation 30 Part II: The Empirical Record of Global Tax Governance 4 The Institutional Setup of International Taxation 57 5 Eradicating the 'Evils of Double Taxation' 86 6 The Struggle against Under.
It has also prompted a reconsideration of established paradigms in international political economy (IPE) scholarship. Developments in global tax governance open a window onto these ongoing changes, and in this essay we discuss four recent volumes on the topic drawn from IPE and beyond, arguing against an emphasis on institutional stability and.
The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of Author: Thomas Rixen.
shaping the international political economy: the Arab Spring, the European sover-eign debt crisis, and the Occupy Wall Street (OWS) movement. Taking place on three different continents sincethey have shaken political institutions and spurred waves of political protests in response to a variety of social and economic Size: 2MB.
The Political Economy of International Tax Governance (Transformations of the State) Thomas Rixen A Political Economy account of the transformation of international tax cooperation: from the s, and double taxation, to modern tax sovereignty and the international regime shaping it.
The recession of precipitated a political crisis that motivated an unprecedented international project to curb corporate tax dodging. This Article argues, contrary to dominant scholarly views, that this effort transformed international tax — changing its participants, agenda and institutions, norms, and even its legal forms.
Covering the period from the s, 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 by: 1 International Political Economy W books on international economics include sections on the political economy of trade policy (although new developments in the theory of porate governance, and accounting regulation, to name but a few.
Even in areas where there is a broad consensus among economists, such asFile Size: KB. The political economy of international tax governance. [Thomas Rixen] -- "The author presents a theory-driven empirical account of the establishment, institutional form and transformation of international tax governance, from the s, when it was solely concerned with.
Since the s many of the assumptions that anchored the study of governance in international political economy have been shaken loose. Reflecting on the intriguing and important processes of change that have occurred, and are occurring, Professors Anthony Payne and Nicola Phillips bring together the best research currently being undertaken in the field.
The political economy of international tax governance. 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 ₁power to tax₂, one of the key attributes of the modern nation state - in an era of globalization.
In the absence of formal political authority above the level of the state, and given the inherently anarchical nature of the international system, effective governance in a ‘globalised’ world requires institutions and practices capable of enhancing and sustaining cooperation and providing order in international economic : Richard Eccleston.
(). The new politics of global tax governance: taking stock a decade after the financial crisis. Review of International Political Economy: Vol. 26, No. 5, pp. Cited by: 1. Buy The Dynamics of Global Economic Governance: the Financial Crisis, the OECD, and the Politics of International Tax Cooperation Int by Richard Eccleston (ISBN: ) from Amazon's Book Store.
Everyday low prices and free delivery on eligible orders. About this book. Introduction. The International Handbook of Public Financial Management is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank.
It provides the first comprehensive guide to the subject that has been published in more than ten years.Political Economy of Taxation First Edition, November IJOPEC Publication No: 23 ISBN: No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronically without author’s permission.
No File Size: 1MB. (). From double tax avoidance to tax competition: Explaining the institutional trajectory of international tax governance.
Review of International Political Economy: Vol. 18, No. 2, Cited by:
