Promote, ignore, pretend: The political economy of regulating tax havens
Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
Standard
Research Handbook on the Economics of Tax Havens. ed. / Arjan Lejour; Dirk Schindler. Cheltenham: Edward Elgar Publishing, 2024. p. 280 15.
Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
Harvard
APA
Vancouver
Bibtex
}
RIS
TY - CHAP
T1 - Promote, ignore, pretend
T2 - The political economy of regulating tax havens
AU - Hakelberg, Lukas
AU - Rixen, Thomas
PY - 2024
Y1 - 2024
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 - Politics
KW - global tax governance
KW - global political economy
KW - international relations
KW - OECD
KW - Tax avoidance
KW - Tax evasion
UR - https://doi.org/10.4337/9781803929743.00025
U2 - 10.4337/9781803929743.00025
DO - 10.4337/9781803929743.00025
M3 - Contributions to collected editions/anthologies
SN - 978-1-80392-973-6
SP - 280
BT - Research Handbook on the Economics of Tax Havens
A2 - Lejour, Arjan
A2 - Schindler, Dirk
PB - Edward Elgar Publishing
CY - Cheltenham
ER -