"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...

Tax policy was at the heart of the Merkel II government's reform agenda. The CDU/CSU and FDP promised significant tax cuts and simplifications of the tax system. During their term, however, they remained the least active of all German governments of the last four decades. Why? This article...

Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of 'the power to tax' in an era of globalization, illustrating that tax sovereignty is both shaped and...

In this article I present the normative case for global tax governance. I argue that, contrary to an influential part of the literature, national tax policy choices cause significant externalities for other nation states. Focusing in business taxation, I show that tax competition undermines the...