Tax Disputes Under Institutional Instability: Theory and Implications

Modern Law Review (2012), Volume 75, Issue 4, 547-577

32 Pages Posted: 6 Oct 2013 Last revised: 11 Jun 2021

Date Written: January 2, 2012

Abstract

This article aims to offer the first structural analysis of tax disputes under institutional instability using a core element of the international tax regime as an example. It offers a theory grounded on Mancur Olson’s seminal contribution to group dynamics, the logic of collective action. It also suggests implications of this theory that might help to address key enforcement issues faced by the international tax regime in a frequent context worldwide: institutionally unstable countries.

Keywords: Tax Disputes, Institutional Instability, Transfer Pricing

Suggested Citation

Baistrocchi, Eduardo A., Tax Disputes Under Institutional Instability: Theory and Implications (January 2, 2012). Modern Law Review (2012), Volume 75, Issue 4, 547-577, Available at SSRN: https://ssrn.com/abstract=2336276

Eduardo A. Baistrocchi (Contact Author)

London School of Economics - Law School ( email )

Houghton Street
London, WC2A 2AE
United Kingdom

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