Abstract

http://ssrn.com/abstract=2139665
 


 



The International Tax Regime: Historical Evolution and Political Change


Philipp Genschel


European University Institute

Thomas Rixen


University of Bamberg - Department of Political Science

June 1, 2012


Abstract:     
The international regime or “transnational legal order” (TLO) (Shaffer & Halliday this volume) of taxation consists of a body of multilateral, bilateral, and unilateral hard and soft laws regulating the tax treatment of cross-border economic activities, especially investment activities. The chapter reconstructs the dynamics of change of this TLO since its creation in the 1920s. Taking a diachronic perspective, it shows how the initial success of the TLO in establishing a settled normative order for avoiding the international double taxation of cross-border economic activities unintentionally created the follow-up problem of international tax competition. This triggered a new cycle of transnational legal ordering that challenged the initial settlement. The result is a TLO covering more issues at lower levels of normative settlement and with lower issue alignment.

Number of Pages in PDF File: 40

Keywords: double taxation, tax competition, OECD, international organization, institutional change

working papers series


Download This Paper

Date posted: September 1, 2012  

Suggested Citation

Genschel, Philipp and Rixen, Thomas, The International Tax Regime: Historical Evolution and Political Change (June 1, 2012). Available at SSRN: http://ssrn.com/abstract=2139665 or http://dx.doi.org/10.2139/ssrn.2139665

Contact Information

Philipp Genschel (Contact Author)
European University Institute ( email )
Villa Schifanoia
133 via Bocaccio
Firenze (Florence), 50014
Italy
+39 055 4685 735 (Phone)
Thomas Rixen
University of Bamberg - Department of Political Science ( email )
Feldkirchenstrasse 21
96045 Bamberg
Germany
Feedback to SSRN


Paper statistics
Abstract Views: 732
Downloads: 230
Download Rank: 76,427

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo5 in 0.328 seconds