Power, rule, and legitimacy have always been core concerns of political science. In the 1970s, when governability appeared to be problematic, legitimacy was discussed both in the context of policy research and by critics of the capitalist state. More recently interest turned to governance beyond...

Finding common ground between corporate tax compliance and enforcement appears difficult and expensive, judging by the current inventory of almost $200 billion in proposed IRS transfer pricing tax adjustments, and projections of as much as $100 billion or more in annual U.S. federal corporate...

In the corporate compliance and anti-corruption domains, international standard-setting is in vogue. Recent years have witnessed a flurry of new compliance standards authored by the International Organization for Standardization (ISO), the world’s leading private standard-setter. ISO claims to...