Promote, ignore, pretend: The political economy of regulating tax havens
Publikation: Beiträge in Sammelwerken › Kapitel › begutachtet
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Research Handbook on the Economics of Tax Havens. Hrsg. / Arjan Lejour; Dirk Schindler. Cheltenham: Edward Elgar Publishing, 2024. S. 280-299 15.
Publikation: Beiträge in Sammelwerken › Kapitel › begutachtet
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TY - CHAP
T1 - Promote, ignore, pretend
T2 - The political economy of regulating tax havens
AU - Hakelberg, Lukas
AU - Rixen, Thomas
N1 - Publisher Copyright: © The Editors and Contributors Severally 2024.
PY - 2024/12/5
Y1 - 2024/12/5
N2 - This chapter reviews the political science and political economy literature on the failures and successes in the regulation of tax haven activities. We organize the review around four main explanatory factors – interests, ideas, power and institutions. Each adds important insight into our understanding of the cleavages and dynamics of the international regulation of tax havens. Further, most accounts converge in the observation, running counter to the majority discourse in the public domain, that the real cleavage is not between normal tax states and tax havens, but capital interests vs. other, wider societal interests. Future research should focus on the historical emergence of tax havens and their domestic politics.
AB - This chapter reviews the political science and political economy literature on the failures and successes in the regulation of tax haven activities. We organize the review around four main explanatory factors – interests, ideas, power and institutions. Each adds important insight into our understanding of the cleavages and dynamics of the international regulation of tax havens. Further, most accounts converge in the observation, running counter to the majority discourse in the public domain, that the real cleavage is not between normal tax states and tax havens, but capital interests vs. other, wider societal interests. Future research should focus on the historical emergence of tax havens and their domestic politics.
KW - Global political economy
KW - Global tax governance
KW - International relations
KW - OECD
KW - Tax avoidance
KW - Tax evasion
KW - Politics
UR - http://www.scopus.com/inward/record.url?scp=105004138468&partnerID=8YFLogxK
U2 - 10.4337/9781803929743.00025
DO - 10.4337/9781803929743.00025
M3 - Chapter
SN - 978-1-80392-973-6
SP - 280
EP - 299
BT - Research Handbook on the Economics of Tax Havens
A2 - Lejour, Arjan
A2 - Schindler, Dirk
PB - Edward Elgar Publishing
CY - Cheltenham
ER -