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The International Tax Regime: Historical Evolution and Political Change

40 Pages Posted: 1 Sep 2012  

Philipp Genschel

European University Institute

Thomas Rixen

University of Bamberg - Department of Political Science

Date Written: 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.

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

Suggested Citation

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

Philipp Genschel (Contact Author)

European University Institute ( email )

Villa Schifanoia
133 via Bocaccio
Firenze (Florence), Tuscany 50014
Italy
+39 055 4685 735 (Phone)

Thomas Rixen

University of Bamberg - Department of Political Science ( email )

Feldkirchenstrasse 21
96045 Bamberg
Germany

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