Showing 1 - 10 of 13
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...
Persistent link: https://www.econbiz.de/10005621600
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...
Persistent link: https://www.econbiz.de/10008509085
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...
Persistent link: https://www.econbiz.de/10011136778
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,...
Persistent link: https://www.econbiz.de/10011166233
Taxes on the rich will only be useful instruments in the fight against inequality if they are effectively enforced. Therefore, this article assesses international cooperation to counter harmful tax flight and tax competition. It describes different forms of tax avoidance, evasion and competition...
Persistent link: https://www.econbiz.de/10011128147
This paper explores the institutional changes of international tax governance in response to growing politicization and contestation of international direct tax issues. I show that politicization – which is a very recent phenomenon in international taxation – results from a governance gap....
Persistent link: https://www.econbiz.de/10010980645
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...
Persistent link: https://www.econbiz.de/10010980654
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...
Persistent link: https://www.econbiz.de/10011000886
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...
Persistent link: https://www.econbiz.de/10005790029
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...
Persistent link: https://www.econbiz.de/10005835637