The Political Economy of International Tax Governance

The Political Economy of International Tax Governance, Palgrave/McMillan: Basingstoke, 2008

Posted: 19 Feb 2016

See all articles by Thomas Rixen

Thomas Rixen

University of Bamberg - Department of Political Science

Date Written: 2008

Abstract

Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of 'the power to tax' in an era of globalization, illustrating that tax sovereignty is both shaped and constrained by an international tax regime.

Suggested Citation

Rixen, Thomas, The Political Economy of International Tax Governance (2008). The Political Economy of International Tax Governance, Palgrave/McMillan: Basingstoke, 2008 , Available at SSRN: https://ssrn.com/abstract=2734796

Thomas Rixen (Contact Author)

University of Bamberg - Department of Political Science ( email )

Feldkirchenstrasse 21
96045 Bamberg
Germany

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