Download this Paper Open PDF in Browser

Taxation in a Time of Crisis: Policy Leadership from the OECD to the G20

Northwestern Journal of Law & Social Policy, Vol. 5, 2010

Univ. of Wisconsin Legal Studies Research Paper No. 1107

22 Pages Posted: 21 Feb 2010  

Allison Christians

McGill University - Faculty of Law

Date Written: February 19, 2010

Abstract

After decades of directing global economic policy standards alone, the United States and Europe publicly extended leadership power to some developing countries in response to the economic crisis of 2008-2009. But an entrenched international architecture of tax policy expertise ensures that a small group of established players continue to shape tax norms and practices throughout the world. This architecture is based on historical international power relationships and institutional history. For diplomatic restructuring on the world stage to usher in a new age of inclusion for previously marginalized states and peoples, systemic changes must also take place in these entrenched institutions and processes.

Keywords: tax policy, tax norms, norm diffusion, customary law, international law, soft law, power, transnational networks, OECD, G7, G20, G24, harmful tax practices, participation, legitimacy, developing countries, policymaking, globalization, law and institutions, global governance, consensus, international

JEL Classification: E63, H2, F02, H87, K33, K34, N40, P45, H11, H21, H87, F50, F53, F59, Z13

Suggested Citation

Christians, Allison, Taxation in a Time of Crisis: Policy Leadership from the OECD to the G20 (February 19, 2010). Northwestern Journal of Law & Social Policy, Vol. 5, 2010; Univ. of Wisconsin Legal Studies Research Paper No. 1107. Available at SSRN: https://ssrn.com/abstract=1555799 or http://dx.doi.org/10.2139/ssrn.1555799

Allison Christians (Contact Author)

McGill University - Faculty of Law ( email )

1001 Sherbrooke St. W
Montreal, Quebec H3A 1G5
Canada

Paper statistics

Downloads
520
Rank
43,326
Abstract Views
2,440