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Global Taxation Governance after the 2002 UN Monterrey Conference


  • Dries Lesage


Over the past 10 years, global tax issues, such as inter-state tax competition, tax havens and the case for “global taxes”, have been receiving more attention than ever. During the preparation for the 2002 United Nations (UN) conference in Monterrey on Financing for Development, the UN considered international and domestic taxation as a vital component. The conference itself, however, did not yield many results on this point. In this context, some circles have made a case for an “International Tax Organization” (ITO). Our discussion of global taxation governance will be centred upon the ITO proposal. The most important argument put forward to support such a proposal is that it gives the South a real seat at the table in global tax governance. After having outlined the current architecture of global tax governance, four questions will be addressed. First, wherein lies the possible value-added of an ITO? Second, how has the idea thus far been received internationally? Third, what are the prospects for an ITO? Fourth, does the South really need an ITO to advance its fiscal interests? The paper analyses the political obstacles to the idea of an ITO, but also points at politically feasible alternative forms of South-South and North-South co-operation.

Suggested Citation

  • Dries Lesage, 2008. "Global Taxation Governance after the 2002 UN Monterrey Conference," Oxford Development Studies, Taylor & Francis Journals, vol. 36(3), pages 281-294.
  • Handle: RePEc:taf:oxdevs:v:36:y:2008:i:3:p:281-294 DOI: 10.1080/13600810802264415

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    References listed on IDEAS

    1. Per Eklund & Katsushi Imai & Fabrizio Felloni, 2007. "Women's organisations, maternal knowledge, and social capital to reduce prevalence of stunted children: Evidence from rural Nepal," Journal of Development Studies, Taylor & Francis Journals, vol. 43(3), pages 456-489.
    2. Kaufmann, Daniel & Kraay, Aart & Mastruzzi, Massimo, 2005. "Governance matters IV : governance indicators for 1996-2004," Policy Research Working Paper Series 3630, The World Bank.
    3. Christiaan Grootaert & Thierry Van Bastelar, 2002. "Understanding and Measuring Social Capital : A Multidisciplinary Tool for Practitioners," World Bank Publications, The World Bank, number 14098.
    4. Sascha O. Becker & Andrea Ichino, 2002. "Estimation of average treatment effects based on propensity scores," Stata Journal, StataCorp LP, vol. 2(4), pages 358-377, November.
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