1,354
Views
23
CrossRef citations to date
0
Altmetric
Original Articles

Seeing Like the OECD on Tax

Pages 17-33 | Published online: 26 May 2011

References

  • Avi-Yonah , R. S. 2000 . Globalization, Tax Competition and the Fiscal Crisis of the Welfare State . Harvard Law Review , 113 : 1575 – 676 .
  • Barnett, M. and Finnemore, F. (2004), Rules for the World: International Organizations in Global Politics (Ithaca: Cornell University Press).
  • Chaikin , D. 2006 . Impact of Swiss Principles of Mutual Assistance in Criminal and Fiscal Financial Matters . Revenue Law Journal , 16 ( 1 ) : 192 – 221 .
  • Chayes , A. and Chayes , A. H. 1995 . The New Sovereignty: Compliance with International Regulatory Agreements , Cambridge , MA : Harvard University Press .
  • Diamant , N. J. 2001 . Making Love “Legible” in China: Politics and Society during the Enforcement of Civil Marriage Registration, 1950-66 . Politics and Society , 29 ( 3 ) : 447 – 80 .
  • FATF . 2006 . The Misuse of Corporate Vehicles, Including Trust and Corporate Service Providers , Paris : Financial Action Task Force .
  • Hay , C. and Rosamond , B. 2002 . Globalization, European Integration and the Discursive Construction of Economic Imperatives . Journal of European Public Policy , 9 ( 2 ) : 147 – 67 .
  • Hayek , F. V. 1944 . The Road to Serfdom , London : Routledge .
  • Ickes , B. and Slemrod , J. 1992 . Tax Implementation Issues in the Transition from a Planned Economy . Proceedings of the 47th Congress of the International Institute for Public Finance , : 384 – 399 .
  • Joachim , J. , Reinalda , B. and Verbeek , B. 2008 . International Organizations and Policy Implementation: Enforcers, Managers, Authorities? , Edited by: Joachim , J. , Reinalda , B. and Verbeek , B. London : Routledge .
  • Krasner , S. D. 1999 . Sovereignty: Organized Hypocrisy , (Princeton University Press) .
  • Marcussen , M. The OECD in Search of a Role: Playing the Ideas Game . paper presented at the ECPR 29th Joint Session of Workshops . 6–11 April , Grenoble , France.
  • Martens, K. and Jakobi, A. (2010), Mechanisms of OECD Governance: International Incentives for National Policy Making (Oxford: Oxford University Press).
  • OECD . 1987 . International Tax Avoidance and Tax Evasion: Four Related Studies , Paris : Organisation for Economic Cooperation and Development .
  • OECD . 1998 . Harmful Tax Competition: An Emerging Global Issues , Paris : Organisation for Economic Cooperation and Development .
  • OECD . 2000 . Improving Access to Bank Information for Tax Purposes , Paris : Organisation for Economic Cooperation and Development .
  • OECD . 2001a . Behind the Corporate Veil: Using Corporate Entities for Illicit Purposes , Paris : Organisation for Economic Cooperation and Development .
  • OECD . 2001b . Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations , Paris : Organisation for Economic Cooperation and Development .
  • OECD . 2003 . Improving Access to Bank Information for Tax Purposes: Progress Report , Paris : Organisation for Economic Cooperation and Development .
  • OECD . 2004 . Tax Administration in OECD Countries: Comparative Information Series , Paris : Organisation for Economic Cooperation and Development .
  • OECD . 2005 . E-commerce: Transfer Pricing and Business Profits Taxation , Paris : Organisation for Economic Cooperation and Development .
  • OECD . 2006 . Tax Co-operation: Towards a Level Playing Field , Paris : Organisation for Economic Cooperation and Development .
  • OECD . 2007 . Improving Access to Bank Information for Tax Purposes: Progress Report , Paris : Organisation for Economic Cooperation and Development .
  • OECD . 2008 . OECD's Current Tax Agenda , Paris : Organisation for Economic Cooperation and Development .
  • Pagani, F. (2002), ‘Peer review: a tool for co-operation and change: an analysis of the OECD – working method', paper prepared by Directorate for Legal Affairs for General Secretariat, 11 September.
  • Palan , R. 2003 . The Offshore World: Sovereign Markets, Virtual Places and Nomad Millionaires , Ithaca : Cornell University Press .
  • Paris , R. 2003 . The Globalization of Taxation? Electronic Commerce and the Transformation of the State . International Studies Quarterly , 47 ( 3 ) : 153 – 82 .
  • Picciotto , S. 1992 . International Business Taxation , London : Quorum .
  • Porter, T. and Webb, M. (2004), ‘The role of the OECD in the orchestration of global knowledge networks’, paper presented at the International Studies Association conference, Montreal, March.
  • Radaelli , C. 1999 . Harmful Tax Competition in the EU: Policy Narratives and Advocacy Coalitions . Journal of Common Market Studies , 37 ( 4 ) : 661 – 82 .
  • Rawlings. G. (2005) ‘Mobile People, Mobile Capital and Tax Neutrality: Sustaining a Market for Offshore Financial Centres’, Accounting Forum, 29 (September), pp. 289–310.
  • Rosamond , B. 2002 . Imagining the European Economy: “Competitiveness” and the Social Construction of “Europe” as an Economic Space . New Political Economy , 7 ( 2 ) : 157 – 77 .
  • Scott , J. C. 1990 . Domination and the Arts of Resistance , New Haven : Yale University Press .
  • Scott , J. C. 1998 . Seeing Like a State: How Certain Schemes to Improve the Human Condition Have Failed , New Haven : Yale University Press .
  • Sharman , J. C. 2006 . Havens in a Storm: The Global Struggle for Tax Regulation , Ithaca : Cornell University Press .
  • Sharman , J. C. 2008 . Regional Deals and the Global Imperative: The External Dimension of the European Union Savings Tax Directive . Journal of Common Market Studies , 46 ( 5 ) : 1049 – 69 .
  • Slemrod , J. 2006 . Taxation and Big Brother: Information, Personalisation and Privacy in the 21st Century Tax Policy . Fiscal Studies , 27 ( 1 ) : 1 – 15 .
  • Spencer , D. E. and Sharman , J. C. 2007 . International Tax Co-operation (Part 1) . Journal of International Taxation , 18 ( 12 ) : 34 – 49 .
  • Spencer , D. E. and Sharman , J. C. 2008a . International Tax Co-operation (Part 2) . Journal of International Taxation , 19 ( 1 ) : 26 – 43 .
  • Spencer , D. E. and Sharman , J. C. 2008b . International Tax Co-operation (Part 3) . Journal of International Taxation , 19 ( 2 ) : 1 – 17 .
  • Tanzi , V. 2000 . Globalization, Technological Developments, and the Work of Fiscal Termites , (November) IMF Working Paper No. 00/181, Washington D.C
  • Tilly , C. 1985 . “ War making and state making as organized crime ” . In Bringing the State Back In , Edited by: Evans , P. B. , Rueschemeyer , D. and Skocpol , T. (Cambridge University Press) .
  • UN . 1998 . “ ‘Financial Havens, Banking Secrecy and Money Laundering’, prepared for the United Nations Office for Drug Control and Crime Prevention, Seoul, Korea, August ” . Washington, DC : United Nations Office for Drug Control and Crime Prevention .
  • Waltz , K. N. 1979 . Theory of International Politics , Reading , MA : Addison .
  • Woodward , R. 2004 . Global Monitor: The Organization for Economic Cooperation and Development . New Political Economy , 9 ( 1 ) : 113 – 27 .
  • Woodward , R. 2008 . The Organization for Economic Co-operation & Development , London : Routledge .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.