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Democracy, Sovereignty and Tax Competition: The Role of Tax Sovereignty in Shaping Tax Cooperation


Diane M. Ring


Boston College - Law School

January 28, 2009

Florida Tax Review, Vol. 9, p. 555, 2009
Boston College Law School Legal Studies Research Paper No. 171

Abstract:     
This paper considers the question of how sovereignty shapes arguments over the merits of tax competition and how sovereignty influences the design of responses to tax competition. Part I provides a basic overview of sovereignty concepts, in particular their relevance to a nation-state desirous of control over tax policy. Part II defines tax competition, identifies the different kinds of states involved, reviews the emergence of the OECD project to limit harmful tax competition, and traces the EU experience with tax competition. Part III explores the normative grounds for challenging tax competition and the role of sovereignty in shaping and limiting these challenges. Finally, Part IV, working from the practical and theoretical baselines established in Part III, considers how an appreciation of sovereignty claims can facilitate the design of plausible cooperation strategies for states trying to limit tax competition.

Number of Pages in PDF File: 42

Keywords: tax competition, tax rules, taxation, tax policy

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Date posted: January 29, 2009 ; Last revised: July 15, 2010

Suggested Citation

Ring, Diane M., Democracy, Sovereignty and Tax Competition: The Role of Tax Sovereignty in Shaping Tax Cooperation (January 28, 2009). Florida Tax Review, Vol. 9, p. 555, 2009; Boston College Law School Legal Studies Research Paper No. 171. Available at SSRN: http://ssrn.com/abstract=1334212

Contact Information

Diane M. Ring (Contact Author)
Boston College - Law School ( email )
885 Centre Street
Newton, MA 02459-1163
United States
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