IDEAS home Printed from https://ideas.repec.org/h/elg/eechap/14033_3.html
   My bibliography  Save this book chapter

Politics without conviction: the OECD’s failed Harmful Tax Competition initiative

In: The Dynamics of Global Economic Governance

Author

Listed:
  • .

Abstract

This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency and confront tax havens. It highlights the complexity of international regime change and the significance of national and financial interests, international organizations, domestic politics and the emerging G20 leaders forum in this process.

Suggested Citation

  • ., 2013. "Politics without conviction: the OECD’s failed Harmful Tax Competition initiative," Chapters, in: The Dynamics of Global Economic Governance, chapter 3, pages 60-80, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:14033_3
    as

    Download full text from publisher

    File URL: https://www.elgaronline.com/view/9781849802796.00008.xml
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Palan, Ronen, 2002. "Tax Havens and the Commercialization of State Sovereignty," International Organization, Cambridge University Press, vol. 56(1), pages 151-176, January.
    2. Picciotto,Sol, 2011. "Regulating Global Corporate Capitalism," Cambridge Books, Cambridge University Press, number 9780521181969.
    3. Picciotto,Sol, 2011. "Regulating Global Corporate Capitalism," Cambridge Books, Cambridge University Press, number 9781107005013.
    4. Daniel W. Drezner, 2007. "Bringing the Great Powers Back In, from All Politics Is Global: Explaining International Regulatory Regimes," Introductory Chapters, in: All Politics Is Global: Explaining International Regulatory Regimes, Princeton University Press.
    5. Peter Carroll & Aynsley Kellow, 2011. "The OECD," Books, Edward Elgar Publishing, number 4266.
    6. Braithwaite,John & Drahos,Peter, 2000. "Global Business Regulation," Cambridge Books, Cambridge University Press, number 9780521784993.
    7. Singer, David Andrew, 2004. "Capital Rules: The Domestic Politics of International Regulatory Harmonization," International Organization, Cambridge University Press, vol. 58(3), pages 531-565, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. ., 2013. "The domestic politics of international tax cooperation in the United States and Switzerland," Chapters, in: The Dynamics of Global Economic Governance, chapter 5, pages 111-140, Edward Elgar Publishing.
    2. Richard Eccleston, 2013. "The Dynamics of Global Economic Governance," Books, Edward Elgar Publishing, number 14033.
    3. Shaun Elder, 2014. "Does the GFC as a change agent of financial regulatory models and approaches in Europe provide lessons for Asia?," Asia Europe Journal, Springer, vol. 12(4), pages 419-430, December.
    4. Tusikov, Natasha, 2019. "How US-made rules shape internet governance in China," Internet Policy Review: Journal on Internet Regulation, Alexander von Humboldt Institute for Internet and Society (HIIG), Berlin, vol. 8(2), pages 1-22.
    5. José Carlos Marques, 2019. "Private regulatory capture via harmonization: An analysis of global retailer regulatory intermediaries," Regulation & Governance, John Wiley & Sons, vol. 13(2), pages 157-176, June.
    6. ., 2013. "The financial crisis and the politics of international tax cooperation," Chapters, in: The Dynamics of Global Economic Governance, chapter 4, pages 81-110, Edward Elgar Publishing.
    7. ., 2013. "The dynamics of global governance," Chapters, in: The Dynamics of Global Economic Governance, chapter 2, pages 38-59, Edward Elgar Publishing.
    8. Perri 6 & Eva Heims & Martha Prevezer, 2023. "How did international economic regulation survive the last period of deglobalization?," Regulation & Governance, John Wiley & Sons, vol. 17(1), pages 272-289, January.
    9. Lucia Quaglia & Aneta Spendzharova, 2017. "Post‐crisis reforms in banking: Regulators at the interface between domestic and international governance," Regulation & Governance, John Wiley & Sons, vol. 11(4), pages 422-437, December.
    10. Karin Buhmann, 2016. "Public Regulators and CSR: The ‘Social Licence to Operate’ in Recent United Nations Instruments on Business and Human Rights and the Juridification of CSR," Journal of Business Ethics, Springer, vol. 136(4), pages 699-714, July.
    11. Emmenegger Patrick, 2015. "The long arm of justice: U.S. structural power and international banking," Business and Politics, De Gruyter, vol. 17(3), pages 473-493, October.
    12. Manuela Moschella & Eleni Tsingou, 2013. "Regulating finance after the crisis: Unveiling the different dynamics of the regulatory process," Regulation & Governance, John Wiley & Sons, vol. 7(4), pages 407-416, December.
    13. Iftikhar Lodhi, 2021. "Globalisation and public policy: bridging the disciplinary and epistemological boundaries [Which synthesis? Strategies of theoretical integration and the neorealist-neoliberal debate]," Policy and Society, Darryl S. Jarvis and M. Ramesh, vol. 40(4), pages 522-544.
    14. Thomas Rixen, 2013. "Why reregulation after the crisis is feeble: Shadow banking, offshore financial centers, and jurisdictional competition," Regulation & Governance, John Wiley & Sons, vol. 7(4), pages 435-459, December.
    15. Francesco Denozza, 2019. "Spettri del mitico ordo: diritto e mercato nel neoliberalismo (Ghosts of mytical ordo: Law and markets in neoliberalism)," Moneta e Credito, Economia civile, vol. 72(288), pages 327-348.
    16. Sol Picciotto, 2022. "Technocracy in the Era of Twitter: Between intergovernmentalism and supranational technocratic politics in global tax governance," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 634-652, July.
    17. Adam W. Chalmers, 2020. "Unity and conflict: Explaining financial industry lobbying success in European Union public consultations," Regulation & Governance, John Wiley & Sons, vol. 14(3), pages 391-408, July.
    18. Bedford Kate, 2020. "Law, Gender, and Development: Potent Hauntings," The Law and Development Review, De Gruyter, vol. 13(1), pages 229-264, January.
    19. Ravel Sami Jabbour, 2022. "The fragmentation of international banking regulation," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(4), pages 4451-4471, October.
    20. Elin Jönsson, 2023. "Struggles for Regulatory Hardening: Exploring Swedish Politics on Corporate Social Responsibility," The British Journal of Criminology, Centre for Crime and Justice Studies, vol. 63(5), pages 1184-1198.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:elg:eechap:14033_3. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Darrel McCalla (email available below). General contact details of provider: http://www.e-elgar.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.