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Tax Disputes Under Institutional Instability: Theory and ImplicationsEduardo A. BaistrocchiLondon School of Economics - Law Department January 2, 2012 Modern Law Review (2012), Volume 75, Issue 4, 547-577 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.
Number of Pages in PDF File: 51 Keywords: Tax Disputes, Institutional Instability, Transfer Pricing Date posted: October 6, 2013Suggested CitationContact Information
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