Full Description
The financial crisis that engulfed global markets in 2008 created an acute need for improved international economic cooperation. Despite the G20's prominent coordination role, the regulatory response to the crisis has varied considerably across governance arenas. This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency and confront tax havens. It highlights the complexity of international regime change and the significance of national and financial interests, international organizations, domestic politics and the emerging G20 leaders forum in this process.
This timely book highlights the challenges in post-financial crisis global economic governance, information that will strongly appeal to scholars and graduate students in the fields of political science, international political economy, global governance, international taxation and law. Stakeholders in the international tax regime including diplomats and tax administrators, international organizations, NGO and business representatives will also find plenty of enriching information in this study.
Contents
Contents: Introduction: The Financial Crisis and the Politics of International Tax Cooperation 1. Governing International Taxation: Problems and Challenges 2. The Dynamics of Global Governance 3. Politics Without Conviction: The OECD's Failed Harmful Tax Competition Initiative 4. The Financial Crisis and the Politics of International Tax Cooperation 5. The Domestic Politics of International Tax Cooperation in the United States and Switzerland 6. Beyond the Financial Crisis: Regime Implementation and Effectiveness Conclusion: Regime Dynamics and the Sustainability of International Tax Cooperation Index
