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...

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...

Causal inference via process tracing has received increasing attention during recent years. A 2 × 2 typology of hypothesis tests takes a central place in this debate. A discussion of the typology demonstrates that its role for causal inference can be improved further in three respects. First,...

Set-theoretic methods and Qualitative Comparative Analysis (QCA) in particular are case-based methods. There are, however, only few guidelines on how to combine them with qualitative case studies. Contributing to the literature on multi-method research (MMR), we offer the first comprehensive...

Recent research has noted a trend of increased “politicization” of international politics, i.e., decisions of international institutions are increasingly debated and contested within civil society. What is lacking so far are explanations for this trend. In this paper we derive four potential...

Stalled progress on explaining institutional change is, in part, the result of two conceptual challenges that hinder effective theory building: concept stretching and concept proliferation. These problems affect a hallmark concept of institutional change, path dependence, whose usefulness has...

Dieses Papier nimmt eine theoriegeleitete empirische Analyse des OECD Projekts gegen schädliche Steuerpraktiken vor. Auf der Grundlage der Literatur zur Handlungsfähigkeit von Na-tionalstaaten angesichts wirtschaftlicher Globalisierung wird ein theoretisches Modell des Steu-erwettbewerbs als...

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...

Previous empirical studies have mainly analyzed tax competition, neglecting the role of tax cooperation in international taxation. We focus on German double taxation agreements (DTAs) and show for up to 45 tax treaties that the bargaining outcomes depend on investment asymmetries between the...