|
||||
|
||||
Networks, Norms and National Tax Policy
Allison Christians University of Wisconsin Law School March 12, 2009 Wash. U. Global Studies Law Review, 2010 Univ. of Wisconsin Legal Studies Research Paper No. 1078 Abstract: Increasing economic integration inevitably draws states to coordinate their tax policies, yet policymakers are eager to protect their autonomous “tax sovereignty.” Tax cooperation and autonomy are balanced in transnational networks, especially the OECD, where state representatives, experts, and interest groups engage in continuous negotiation to develop nonbinding, or “soft” global tax policy norms. While the merits of these norms have prompted much scholarly analysis, little is understood about the nature and significance of using networks to develop tax policy norms in this manner. This Article demonstrates how and why states use the unique soft governance structure of the OECD to develop global tax policy norms and achieve national tax policy goals, and explores some of the implications of this particular means of balancing the competing goals of international cooperation and national autonomy in a politically, socially, and economically globalized world. Working Paper Series Date posted: March 13, 2009 ; Last revised: December 22, 2009Suggested CitationContact Information
|
|
|||||||||
© 2010 Social Science Electronic Publishing, Inc. All Rights Reserved.
FAQ
Terms of Use
Privacy Policy
Copyright
This page was served by apollo1 in 0.125 seconds.