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Settling and Unsettling the Transnational Legal Order of International Taxation

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  • Genschel, Philipp
  • Rixen, Thomas

    (Freie Universität Berlin)

Abstract

Postprint. Please cite as: Genschel, Philipp and Thomas Rixen (2015) Settling and Unsettling the Transnational Legal Order of International Taxation, in: Gregory Shaffer, Terence Halliday (Ed.): Transnational Legal Orders. Cambridge, Cambridge University Press, 154-184. https://doi.org/10.1017/CBO9781107707092.006

Suggested Citation

  • Genschel, Philipp & Rixen, Thomas, 2020. "Settling and Unsettling the Transnational Legal Order of International Taxation," SocArXiv kzj35, Center for Open Science.
    • Handle: RePEc:osf:socarx:kzj35
    DOI: 10.31219/osf.io/kzj35
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    References listed on IDEAS

    as
    1. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 269-304, June.
    2. Keen, Michael, 2001. "Preferential Regimes Can Make Tax Competition Less Harmful," National Tax Journal, National Tax Association, vol. 54(n. 4), pages 757-62, December.
    3. Sikka, Prem & Willmott, Hugh, 2010. "The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 342-356.
    4. Claudio M. Radaelli & Ulrike S. Kraemer, 2008. "Governance Areas in EU Direct Tax Policy," Journal of Common Market Studies, Wiley Blackwell, vol. 46(2), pages 315-336, March.
    5. Niels Johannesen & Gabriel Zucman, 2014. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 65-91, February.
    6. James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100, National Bureau of Economic Research, Inc.
    7. Genschel, Philipp & Schwarz, Peter, 2012. "Tax competition and fiscal democracy," TranState Working Papers 161, University of Bremen, Collaborative Research Center 597: Transformations of the State.
    8. Leibrecht, Markus & Rixen, Thomas, 2020. "Double Tax Avoidance and Tax Competition for Mobile Capital," SocArXiv dgw5k, Center for Open Science.
    9. Keen, Michael, 2001. "Preferential Regimes Can Make Tax Competition Less Harmful," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 757-762, December.
    10. Claudio M. Radaelli & Ulrike S. Kraemer, 2008. "Governance Areas in EU Direct Tax Policy," Journal of Common Market Studies, Wiley Blackwell, vol. 46, pages 315-336, March.
    11. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Richard M. Bird, 2016. "Reforming International Taxation: Is the Process the Real Product?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 217(2), pages 159-180, June.
    2. Christensen, Rasmus Corlin & Hearson, Martin, 2021. "The Rise of China and Contestation in Global Tax Governance," SocArXiv pzvy3, Center for Open Science.
    3. Corlin Christensen, Rasmus & Hearson, Martin, 2019. "The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis," Working Papers 14584, Institute of Development Studies, International Centre for Tax and Development.
    4. Hearson, Martin, 2018. "Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards," LSE Research Online Documents on Economics 88351, London School of Economics and Political Science, LSE Library.
    5. Lips, Wouter, 2018. "Great powers in global tax governance: a comparison of the US role in the CRS and BEPS," SocArXiv ewd3j, Center for Open Science.

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