Showing 1 - 10 of 11
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
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...
Persistent link: https://www.econbiz.de/10011246000
Persistent link: https://www.econbiz.de/10010543935
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
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
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
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...
Persistent link: https://www.econbiz.de/10010625741
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