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The Dynamics Of Global Economic Governance

The Dynamics Of Global Economic Governance The Financial Crisis, the OECD, and the Politics of International Tax Cooperation

作者： Richard Eccleston
出版商： Edward Elgar Publishing
ISBN: 9781781953501
出版时间 July 2014
规格： Paperback , 200 pages
适应领域： International ? 免责申明：
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‘This book is an exceptionally interesting and well-researched analysis of one of the most important reforms in global governance that have been put into place in the wake of the global financial crisis that began in 2007. Eccleston insightfully draws on and contributes to theories of global governance, explaining the surprisingly innovative and successful aspects of the global arrangements for combating tax evasion while also highlighting their deficiencies.’
– Tony Porter, McMaster University, Canada

‘In the atmosphere of fiscal emergency after the financial crisis, international tax policy has become a critical concern. There is no better guide to inter-linked political and economic challenges that result than Richard Eccleston’s new book, The Dynamics of Global Economic Governance. Eccleston provides a detailed and authoritative guide to global tax governance after the financial crisis, and makes a highly persuasive case that the current international tax regime is fundamentally flawed in its efforts to combat tax evasion.’
– Jason Sharman, Griffith University, Australia

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: 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
Richard Eccleston, Associate Professor, University of Tasmania, Australia

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