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This article presents a history of international tax governance and offers a rationalist reconstruction of its institutional trajectory. As an unintended consequence of its institutional setup, the tax regime, which originally only dealt with double tax avoidance, endogenously produces harmful...
Persistent link: https://www.econbiz.de/10014045397
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...
Persistent link: https://www.econbiz.de/10014046106
This paper examines the strategies employed by individual investors to evade cross-border capital income taxation, and it evaluates the effectiveness of the EU Savings Tax Directive (STD). Using data for four European countries our results are as follows: First, individual investors adapted to...
Persistent link: https://www.econbiz.de/10014185898
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...
Persistent link: https://www.econbiz.de/10012998627
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/10013046630
The observation that the international institutional order has proven highly resilient in the face of exogenous shocks, while at the same time undergoing significant changes, has focused scholarly attention on questions of "institutional development" This book addresses the challenge of...
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