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Politics without conviction: the OECD’s failed Harmful Tax Competition initiative

In: The Dynamics of Global Economic Governance

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Abstract

This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency and confront tax havens. It highlights the complexity of international regime change and the significance of national and financial interests, international organizations, domestic politics and the emerging G20 leaders forum in this process.

Suggested Citation

  • ., 2013. "Politics without conviction: the OECD’s failed Harmful Tax Competition initiative," Chapters, in: The Dynamics of Global Economic Governance, chapter 3, pages 60-80, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:14033_3
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    1. Palan, Ronen, 2002. "Tax Havens and the Commercialization of State Sovereignty," International Organization, Cambridge University Press, vol. 56(1), pages 151-176, January.
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    3. Daniel W. Drezner, 2007. "Bringing the Great Powers Back In, from All Politics Is Global: Explaining International Regulatory Regimes," Introductory Chapters, in: All Politics Is Global: Explaining International Regulatory Regimes, Princeton University Press.
    4. Picciotto,Sol, 2011. "Regulating Global Corporate Capitalism," Cambridge Books, Cambridge University Press, number 9780521181969, October.
    5. Peter Carroll & Aynsley Kellow, 2011. "The OECD," Books, Edward Elgar Publishing, number 4266.
    6. Braithwaite,John & Drahos,Peter, 2000. "Global Business Regulation," Cambridge Books, Cambridge University Press, number 9780521784993, October.
    7. Singer, David Andrew, 2004. "Capital Rules: The Domestic Politics of International Regulatory Harmonization," International Organization, Cambridge University Press, vol. 58(3), pages 531-565, July.
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