Tax Havens: Renegade States in the International Tax Regime?

28 Pages Posted: 27 Dec 2004

See all articles by Lorraine Eden

Lorraine Eden

Dept of Management, Mays Business School, Texas A&M University ; School of Law, Texas A&M University

Robert T. Kudrle

University of Minnesota, Twin Cities

Abstract

Taxing multinational enterprises (MNEs) is inherently conflictual because national tax systems are not well designed to handle their international activities. The OECD has been instrumental in developing an international tax regime to govern the conflicts and interdependencies induced by national taxation of MNEs. The strength of this regime depends on the extent to which states adhere to the regime's norms and practices. We examine the OECD's Harmful Tax Competition initiative, arguing that tax havens have been as renegade states in the international tax regime. We explore how the OECD initiative developed and evaluate its impact on regime effectiveness.

Suggested Citation

Eden, Lorraine and Kudrle, Robert T., Tax Havens: Renegade States in the International Tax Regime?. Available at SSRN: https://ssrn.com/abstract=639774

Lorraine Eden (Contact Author)

Dept of Management, Mays Business School, Texas A&M University ( email )

Dept of MGMT, TAMU 4221
College Station, TX 77843-4221
United States
979-777-3489 (Phone)

HOME PAGE: http://mays.tamu.edu/mgmt/

School of Law, Texas A&M University ( email )

1515 Commerce St.
Fort Worth, TX 76102
United States
9797773489 (Phone)

Robert T. Kudrle

University of Minnesota, Twin Cities ( email )

420 Delaware St. SE
Minneapolis, MN 55455
United States

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