Political Economy of International Tax Governance

Political scientist and economist THOMAS RIXEN is currently a research fellow at the Social Science Research Center Berlin, Germany. From 2003 to 2007 he was a research associate at the Collaborative Research Center, 'Transformations of the State', at Jacobs University Bremen. His research interests include (International) Political Economy, Public Finance and Institutional Theory.

• Introduction PART I. INTERNATIONAL TAX GOVERNANCE: THE ISSUES Research Question and Approach A Baseline Model of Tax Cooperation PART II. THE EMPIRICAL RECORD OF GLOBAL TAX GOVERNANCE The Institutional Setup of International Taxation Eradicating the 'Evils of Double Taxation' The Struggle against Under-Taxation PART III. EXPLAINING INSTITUTIONAL CHOICE AND DEVELOPMENT Institutional Choice in the Avoidance of Double Taxation Institutional Development in the Avoidance of Double Non-Taxation Conclusion