The Political Economy of International Tax Governance

Authors:

ISBN: 978-1-349-35359-0 (Print) 978-0-230-58265-1 (Online)

Table of contents (9 chapters)

  1. Front Matter

    Pages i-xiii

  2. Introduction

    1. No Access

      Chapter

      Pages 1-7

      Introduction

  3. International Tax Governance: The Issues

    1. Front Matter

      Pages 9-9

    2. No Access

      Chapter

      Pages 11-29

      Empirical Puzzles, Institutional Theory, and Tax Sovereignty

    3. No Access

      Chapter

      Pages 30-54

      A Baseline Model of Tax Cooperation

  4. The Empirical Record of Global Tax Governance

    1. Front Matter

      Pages 55-55

    2. No Access

      Chapter

      Pages 57-85

      The Institutional Setup of International Taxation

    3. No Access

      Chapter

      Pages 86-116

      Eradicating the ‘Evils of Double Taxation’

    4. No Access

      Chapter

      Pages 117-151

      The Struggle against Under-Taxation

  5. Explaining Institutional Choice and Development

    1. Front Matter

      Pages 153-153

    2. No Access

      Chapter

      Pages 155-180

      Institutional Choice in the Avoidance of Double Taxation

    3. No Access

      Chapter

      Pages 181-197

      Institutional Development in the Avoidance of Double Non-Taxation

    4. No Access

      Chapter

      Pages 198-203

      Conclusion: Which Future for International Tax Governance?

  6. Back Matter

    Pages 204-249