In the area of tax and taxation the European Union, EU Member State Greece has consistently faced non-compliance by its citizens. Greece has, therefore, in the last years, under the supervision of the European Union and the International Monetary Fund (IMF), taken steps to reform its tax...

Conventional economic analysis assumes that Central Counterparties (CCPs) may help to reduce systemic risk and avoid future financial crises by mandating the central clearing of over-the-counter (OTC) derivatives. This view largely goes unchallenged by governments, regulators, practitioners, and...

This article addresses the origins and potential evolutionary perspectives of one of the most frequently recurring words in the international tax policy debate: transparency. In doing so, this study introduces a two-level analysis. At a background level, it acknowledges that transparency is - by...

How can law best mitigate harm from crises like storms, epidemics, and financial meltdowns? This Article uses the law and economics framework of property rules and liability rules to analyze crisis responses across multiple areas of law, focusing particularly on the ways the Internal Revenue...

Governing international taxation : problems and challenges -- The dynamics of global governance -- Politics without conviction : the OECD's failed Harmful Tax Competition initiative -- The financial crisis and the politics of international tax cooperation -- The domestic politics of...

The financial crisis that engulfed global markets in 2008 created an acute need for improved international economic cooperation. This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency and confront tax...

This contribution deals with the legal and institutional problems raised by the operation of the common currency in the euro Member States, and in particular with the legal framework needed to resolve the problems created by the currency crisis. The theoretical basis for the solution of these...