"The author presents a theory-driven empirical account of the establishment, institutional form and transformation of international tax governance, from the 1920s, when it was solely concerned with the avoidance of double taxation, up to the present era of international tax competition. The book...

Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes' similar economic rationales this difference between bilateralism in international double tax avoidance and...

This article analyzes the institutional design of international double tax avoidance. The basic argument is that double tax avoidance exhibits the strategic structure of a coordination game with a distributive conflict. The distribution of tax revenues depends on the asymmetry of investment...