Chapter 13: The political science of global tax governance
Restricted access

This chapter provides a review of the political science literature on the international tax regime. First, we distinguish between (1) interest- and (2) power-based, as well as (3) institutionalist and (4) ideational accounts. We show how all four theoretical perspectives contribute to explaining the institutional design, development over time and policy outcomes of global tax governance. Second, we argue that states navigate within the trilemma of (1) avoiding double taxation, (2) avoiding double non-taxation and (3) maintaining national tax sovereignty. Using the trilemma to distinguish three historic periods - foundation, stability and reform - we discuss the political determinants, history and current challenges of global tax governance. We argue that legal scholarship can gain important insights from the consciously theory-grounded accounts of political scientists.

You are not authenticated to view the full text of this chapter or article.

Access options

Get access to the full article by using one of the access options below.

Other access options

Redeem Token

Institutional Login

Log in with Open Athens, Shibboleth, or your institutional credentials

Login via Institutional Access

Personal login

Log in with your Elgar Online account

Login with you Elgar account
Edited by Yariv Brauner
Handbook