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Herding Cats and Taming Tax Havens: The US Strategy of ‘Not In My Backyard’

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  • Ronen Palan
  • Duncan Wigan

Abstract

type="graphical" xml:id="gpol12135-abs-0002"> The U.S. is now internationalizing FATCA not by the traditional means of passing the baton to multilateral forums, but instead by relying on a complex admixture of coercion, emulation and adaptation across the public private divide.

Suggested Citation

  • Ronen Palan & Duncan Wigan, 2014. "Herding Cats and Taming Tax Havens: The US Strategy of ‘Not In My Backyard’," Global Policy, London School of Economics and Political Science, vol. 5(3), pages 334-343, September.
    • Handle: RePEc:bla:glopol:v:5:y:2014:i:3:p:334-343
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    File URL: http://hdl.handle.net/10.1111/gpol.2014.5.issue-3
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    Citations

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    Cited by:

    1. Christensen, Rasmus Corlin, 2017. "Professional Competition in Global Tax Reform: Transparency in Global Wealth Chains," SocArXiv gu63m, Center for Open Science.
    2. Lukas Hakelberg & Max Schaub, 2018. "The redistributive impact of hypocrisy in international taxation," Regulation & Governance, John Wiley & Sons, vol. 12(3), pages 353-370, September.
    3. Farquet, Christophe & Leimgruber, Matthieu, 2016. "Explaining the failure of international tax regulations throughout the 20th century. Offshore Markets, Swiss Tax Haven's Diplomacy and Fiscal Debates in International Organizations, From the League of," Working Papers unige:88348, University of Geneva, Paul Bairoch Institute of Economic History.
    4. Ainsley Elbra & John Mikler, 2017. "Paying a ‘Fair Share’: Multinational Corporations’ Perspectives on Taxation," Global Policy, London School of Economics and Political Science, vol. 8(2), pages 181-190, May.
    5. Lips, Wouter, 2019. "The BRICs and International Tax Governance: The Case of Automatic Exchange of Information," SocArXiv 9nmke, Center for Open Science.

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