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Palgrave Macmillan

The Political Economy of International Tax Governance

  • Book
  • © 2008


Part of the book series: Transformations of the State (TRST)

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Table of contents (9 chapters)

  1. Introduction

  2. International Tax Governance: The Issues

  3. The Empirical Record of Global Tax Governance

  4. Explaining Institutional Choice and Development


About this book

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 constrained by an international tax regime.

Authors and Affiliations

  • Social Science Research Center Berlin (WZB), Germany

    Thomas Rixen

About the author

Political scientist and economist THOMAS RIXEN is currently a research fellow at the Social Science Research Center Berlin, Germany. From 2003 to 2007 he was a research associate at the Collaborative Research Center, 'Transformations of the State', at Jacobs University Bremen. His research interests include (International) Political Economy, Public Finance and Institutional Theory.

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