References
- Ahrens, L., and Bothner, F., 2020. The Big bang: Tax evasion after automatic exchange of information under FATCA and CRS. New Political Economy, 25 (6), 849–864. doi: 10.1080/13563467.2019.1639651
- Ajdacic, L., Heemskerk, E.M., and Garcia-Bernardo, J., 2021. The wealth defence industry: A large-scale study on accountancy firms as profit shifting facilitators. New Political Economy, 26 (4), 690–706. doi: 10.1080/13563467.2020.1816947
- Andersson, E., 1993. The Finnish business income Tax reform of 1992. In: Tax reform in the Nordic countries. Uppsala: Justus Förlag, 63–77.
- Andersson, K., et al., 1998. Corporate Tax policy in the Nordic countries. In: P.B. Sørensen, ed. Tax policy in the Nordic countries. London: Macmillan, 72–137.
- Ban, C., 2016. Ruling ideas: How Global Neoliberalism goes local. Oxford: Oxford University Press.
- Basinger, S.J., and Hallerberg, M., 2004. Remodeling the competition for capital: How domestic politics erases the race to the bottom. American Political Science Review, 98 (2), 261–276. doi: 10.1017/S0003055404001133
- Best, J., et al., 2021. Seeing and Not-seeing like a political economist: The historicity of contemporary political economy and its blind spots. New Political Economy, 26 (2), 217–228. doi: 10.1080/13563467.2020.1841143
- Binder, A., 2019. All exclusive: The politics of offshore finance in Mexico. Review of International Political Economy, 26 (2), 313–336. doi: 10.1080/09692290.2019.1567571
- Biondi, Y., 2013. The governance and disclosure of the firm as an enterprise entity. Seattle University Law Review, 36 (2), 391–416.
- Blyth, M., 2002. Great transformations. Economic ideas and Institutional Change in the twentieth century. Cambridge: Cambridge University Press.
- Broome, A., and Seabrooke, L., 2012. Seeing like an international organisation. New Political Economy, 17 (1), 1–16. doi: 10.1080/13563467.2011.569019
- Bryan, D., Rafferty, M., and Wigan, D., 2017. Capital unchained: finance, intangible assets and the double life of capital in the offshore world. Review of International Political Economy, 24 (1), 56–86. doi: 10.1080/09692290.2016.1262446
- Campbell, J.L., 2004. Institutional Change and globalization. Princeton and Oxford: Princeton University Press.
- Campbell, J.L., and Pedersen, K.O., 2014. The national Origins of policy ideas. knowledge regimes, in the United States, France, Germany, and Denmark. Princeton and Oxford: Princeton University Press.
- Christensen, J., 2017. The power of economists within the state. Stanford: Stanford University Press.
- Christensen, R.C., and Hearson, M., 2019. The new politics of global tax governance: taking stock a decade after the financial crisis. Review of International Political Economy, 26 (5), 1068–1088. doi: 10.1080/09692290.2019.1625802
- Christensen, R.C., Seabrooke, L., and Wican, D., 2020. Professional action in global wealth chains. Regulation and Governance. Online ahead of print.
- Davies, W., 2017. The limits of neoliberalism. Authority, sovereignty and the logic of competition. London: Sage.
- de Mooij, R.A., and Ederveen, S., 2008. Corporate Tax elasticities: A reader’s guide to empirical findings. Oxford Review of Economic Policy, 24 (4), 680–697. doi: 10.1093/oxrep/grn033
- Desai, M.A., 2009. The decentering of the global firm. World Economy, 32 (9), 1271–1290. doi: 10.1111/j.1467-9701.2009.01212.x
- Dietsch, P., 2016. Whose Tax base? The Ethics of Global Tax governance. In: P. Dietsch, and T. Rixen, eds. Global Tax governance. What Is Wrong with It and How to Fix It. Colchester: ECPR, 231–251.
- Dietsch, P., and Rixen, T., 2014. Tax competition and global background justice. Journal of Political Philosophy, 22 (2), 150–177. doi: 10.1111/j.1467-9760.2012.00419.x
- Dietsch, P., 2015. Catching capital. The Ethics of Tax competition. Oxford: Oxford University Press.
- Eden, L., 2016. The Arm’s Length standard. Making It work in a 21st-Century World of multinationals and nation states. In: T. Pogge, and K. Mehta, eds. Global Tax fairness. Oxford: Oxford University Press, 153–172.
- European Commission. 1997. A package to tackle harmful tax competition in the European Union. COM(97) 564 final, of 5 November 1997.
- European Commission. 2001. Towards an Internal Market without tax obstacles. COM(2001) 582 final, of 23 October 2001.
- European Commission. 2015a. A Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action. COM(2015) 302 final, of 17 June 2015.
- European Commission. 2015b. Commission Staff Working Document. Corporate Income Taxation in the European Union. SWD(2015) 121 final, of 17 June 2015.
- European Commission. 2017. A Fair and Efficient Tax System in the European Union for the Digital Single Market. COM(2017) 547 final, of 21 September 2017.
- Faulhaber, L.V., 2018. The trouble with Tax competition: from practice to theory. Tax Law Review, 71 (2), 311–366.
- Fleischer, V., 2010. Regulatory arbitrage. Texas Law Review, 89 (2), 227–289.
- Foucault, M., 2008. The birth of biopolitics. Lectures at the collège de France. New York: Picador.
- Ganghof, S., 2006. The Politics of income taxation. A Comparative analysis. Colchester: ECPR.
- Genschel, P., and Schwarz, P., 2011. Tax competition: a literature review. Socio-Economic Review, 9 (2), 339–370. doi: 10.1093/ser/mwr004
- Genschel, P., and Schwarz, P., 2015. Tax competition and fiscal democracy. In: A. Schäfer, and W. Streeck, eds. Politics in the Age of austerity. Cambridge: Polity Press, 59–83.
- Genschel, P., Kemmerling, A., and Seils, E., 2011. Accelerating downhill: How the EU shapes corporate Tax competition in the single market. JCMS: Journal of Common Market Studies, 49 (3), 585–606.
- Grasten, M., Seabrooke, L., and Wigan, D., 2021. Legal affordances in global wealth chains: How platform firms use legal and spatial scaling. EPA: Economy and Space. Online Ahead of Print.
- Government of Finland 1992a. Hallituksen esitys Eduskunnalle tuloverolaiksi sekä laiksi eräiden yleishyödyllisten yhteisöjen veronhuojennuksista annetun lain 1 ja 6 §:n muuttamisesta. HE 200/1992 vp.
- Government of Finland 1992b. Hallituksen esitys Eduskunnalle laeiksi elinkeinotulon verottamisesta annetun lain ja konserniavustuksesta verotuksessa annetun lain muuttamisesta. HE 203/1992 vp
- Government of Finland 2004. Hallituksen esitys Eduskunnalle yritys- ja pääomaverouudistukseksi. HE 92/2004 vp.
- Government of Finland 2013. Hallituksen esitys eduskunnalle laeiksi tuloverolain, elinkeinotulon verottamisesta annetun lain sekä eräiden muiden verolakien muuttamisesta. HE 185/2013 vp.
- Hakelberg, L., and Rixen, T., 2020. Is neoliberalism still spreading? The impact of international cooperation on capital taxation. Review of International Political Economy. Online ahead of print.
- Hay, C., and Rosamond, B., 2002. Globalization, European integration and the discursive construction of economic imperatives. Journal of European Public Policy, 9 (2), 147–167. doi: 10.1080/13501760110120192
- Hay, C., and Wincott, D., 2012. The Political Economy of European Welfare capitalism. New York: Palgrave Macmillan.
- Hearson, M., 2018. Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards. Review of International Political Economy, 25 (5), 647–671. doi: 10.1080/09692290.2018.1486726
- Helgadóttir, O., 2021. Seeing like a macroeconomist: varieties of formalisation, professional incentives and academic ideational change. New Political Economy.
- Hirsch, J., 1995. Der nationale Wettbewerbsstaat. Staat, Demokratie und Politik im globalen Kapitalismus. Berlin: Edition ID-Archiv.
- Interview, 2019a. Interview with an anonymous economist. Helsinki.
- Interview, 2019b. Interview with an anonymous economist. Helsinki.
- Interview, 2019c. Interview with an anonymous economist. Helsinki.
- Interview, 2019d. Interview with an anonymous economist. Helsinki.
- Interview, 2019e. Interview with an anonymous political influence. Helsinki.
- Interview, 2019f. Interview with an anonymous lawyer. Helsinki.
- Interview, 2019g. Interview with an anonymous economist. Helsinki.
- Interview, 2019h. Interview with an anonymous economist. Helsinki.
- Jaakkola, J., and Knuutinen, R., 2020. The international order of corporate taxation: from market-building to sustainable fiscal settlement? In: B. Sjåfjell, and C.M. Bruner, eds. The Cambridge Handbook of corporate Law, corporate Governance and sustainability. Cambridge: Cambridge University Press, 114–128.
- Jessop, B., 2002. The future of the Capitalist state. Cambridge: Polity.
- Kemmerling, E., and Seils, E., 2009. The regulation of redistribution: Managing conflict in corporate Tax competition. West European Politics, 32 (4), 756–773. doi: 10.1080/01402380902945433
- Kiser, E., and Laing, A., 2001. Have We overestimated the effects of Neoliberalism and globalization? Some speculations on the anomalous stability of taxes on business. In: J.L. Campbell, and K.O. Pedersen, eds. The Rise of Neoliberalism and institutional analysis. Princeton: Princeton University Press, 51–68.
- Kleinbard, E.D., 2011. Stateless income. Florida Tax Review, 11 (9), 700–774.
- Latulippe, L., 2016. Tax competition: An internalised policy goal. In: P. Dietsch, and T. Rixen, eds. Global Tax governance. What Is Wrong with It and How to Fix It. Colchester: ECPR, 77–100.
- League of Nations, 1923. Report on double taxation submitted to the financial committee. Geneva: League of Nations.
- LeBaron, G., et al., 2021. Blind spots in IPE: marginalized perspectives and neglected trends in contemporary capitalism. Review of International Political Economy, 28 (2), 283–294. doi: 10.1080/09692290.2020.1830835
- Linsi, L., 2020. The discourse of competitiveness and the dis-embedding of the national economy. Review of International Political Economy, 27 (4), 855–879. doi: 10.1080/09692290.2019.1687557
- Lodin, S.-O., 2011. The Making of Tax Law. The Development of Swedish taxation. Uppsala: Justus Förlag.
- Menéndez, A.J., 2019. The false commodity in the European game of legal chairs: between the ideal of regulatory competition and the practice of capitalism triumphant. European Papers, 4 (1), 127–155.
- Ministry of Finance. 1991. Pääomatulojen verotuksen ja yritysverotuksen kehittämislinjat. Asiantuntijatyöryhmän muistio. [Framework for Developing Capital and Corporate. A Report by the Expert Committee.] Valtiovarainministeriön työryhmämuistio 1991:28.
- Ministry of Finance. 1992. Yritysverotuksen veropohjatyöryhmän muistio. [A Report by the Expert Committee on Developing Tax Base Structures.] Valtiovarainministeriön työryhmämuistioita 1992:13.
- Ministry of Finance. 2002. Kilpailukykyiseen verotukseen. Tuloverotuksen kehittämistyöryhmän muistio. [Towards competitive taxation. Report of the working group for developing income taxation.] Valtiovarainministeriö, työryhmämuistioita 12/2002.
- Ministry of Finance. 2010. Verotuksen kehittämistyöryhmän väliraportti. [Interim Report of the Working Group for Developing the Finnish Tax System.] Valtiovarainministeriön julkaisuja 35/2010.
- Ministry of Finance. 2013. Valtiontalouden kehykset vuosille 2014–2017. [Framework for public finance for the years 2014–2017.] Valtiovarainministeriö.
- Morgan, J., 2016. Corporation tax as a problem of MNC organisational circuits: The case for unitary taxation. The British Journal of Politics and International Relations, 18 (2), 463–481. doi: 10.1177/1369148115623213
- Morgan, J., 2021. A critique of the laffer theorem’s macro-narrative consequences for corporate tax avoidance from a global wealth chain perspective. Globalizations, 18 (2), 174–194. doi: 10.1080/14747731.2020.1760420
- Niskakangas, H., 2019. Interview with the authors. Helsinki.
- Organization for Economic Co-operation and Development, 1998. Harmful Tax competition. An emerging Global issue. Paris: OECD Publishing.
- Organization for Economic Co-operation and Development, 2013a. Action plan on base erosion and profit shifting. Paris: OECD Publishing.
- Organization for Economic Co-operation and Development, 2013b. Addressing base Erosion and profit shifting. Paris: OECD Publishing.
- Organization for Economic Co-operation and Development, 2015. Limiting base Erosion involving interest deductions and other financial payments. Action 4: 2015 final report. Paris: OECD Publishing.
- Palan, R., 2006. The Offshore world. Sovereign markets, virtual places, and Nomad millionaires. Ithaca and London: Cornell University Press.
- Palan, R., and Abbott, J. (with P. Deans), 1996. State strategies in the Global Political economy. London and New York: Pinter.
- Palan, R., Murphy, R., and Chavagneux, C., 2010. Tax Havens: how Globalization really works. Ithaca and London: Cornell University Press.
- Palan, R., Petersen, H., and Phillips, R., 2021. Arbitrage spaces in the offshore world: layering, ‘fuses’ and partitioning of the legal structure of modern firms. EPA: Economy and Space. Online ahead of print.
- Pedersen, K.O., 2010. Institutional competitiveness: How Nations came to compete. In: G. Morgan, et al., ed. The Oxford Handbook of Comparative institutional analysis. Oxford: Oxford University Press, 625–657.
- Picciotto, S., 1999. Offshore: The state as a legal fiction. In: M.P. Hampton, and J.P. Abbott, eds. Offshore Finance centres and Tax havens. The Rise of Global capital. London: Palgrave, 43–79.
- Picciotto, S., 2011. Regulating Global corporate capitalism. Cambridge: Cambridge University Press.
- Prime Minister’s Office. 1991. Pääministeri Esko Ahon hallituksen ohjelma 26.4.1991. [Programme of Prime Minister Esko Aho’s Government.].
- Prime Minister’s Office. 2002. Verotus kansainvälisessä ympäristössä. Työryhmäraportti. [Taxation in an international framework. A report of the working group.] Valtioneuvoston kanslia, 2002/5.
- Prime Minister’s Office. 2011. Programme of Prime Minister Jyrki Katainen’s Government 22 June 2011.
- Radaelli, C., 2004. The puzzle of regulatory competition. Journal of Public Policy, 24 (1), 1–23. doi: 10.1017/S0143814X04000017
- Reurink, A., and Garcia-Bernardo, J., 2020. Competing for capitals: The great fragmentation of the firm and varieties of FDI attraction profiles in the European union. Review of International Political Economy. Online ahead of print.
- Rixen, T., 2008. The Political Economy of international Tax governance. London: Palgrave macmillan.
- Rixen, T., 2011. From double tax avoidance to tax competition: Explaining the institutional trajectory of international tax governance. Review of International Political Economy, 18 (2), 197–227. doi: 10.1080/09692290.2010.481921
- Seabrooke, L., and Wigan, D., 2017. The governance of global wealth chains. Review of International Political Economy, 24 (1), 1–29. doi: 10.1080/09692290.2016.1268189
- Slemrod, J., and Bakija, J., 2000. Taxing ourselves. A citizen's Guide to the great debate over Tax reform. Cambridge: The MIT Press.
- Slemrod, J., 1990. Tax principles in an international economy. In: M. J. Boskin, and C. E. McLure Jr, eds. World tax reform. case Studies of developed and Developing countries. San Francisco: International Center for Economic Growth.
- Steinmo, S., 1993. Taxation and democracy. Swedish, British and American approaches to financing the Modern state. New Haven: Yale University Press.
- Steinmo, S., 2003. The evolution of policy ideas: Tax policy in the 20thcentury. The British Journal of Politics and International Relations, 5 (2), 206–236. doi: 10.1111/1467-856X.00104
- Supiot, A., 2020. Governance by numbers. The Making of a legal model of allegiance. Oxford: Hart.
- Swank, D., 1998. Funding the welfare state: Globalization and the taxation of business in advanced market economies. Political Studies, 46 (4), 671–692. doi: 10.1111/1467-9248.00161
- Swank, D., 2006. Tax policy in an Era of internationalization: Explaining the spread of neoliberalism. International Organization, 60 (4), 847–882. doi: 10.1017/S0020818306060280
- Swank, D., 2016. Taxing choices: international competition, domestic institutions and the transformation of corporate tax policy. Journal of European Public Policy, 23 (4), 571–603. doi: 10.1080/13501763.2015.1053511
- Swank, D., and Steinmo, S., 2002. The New political economy of taxation in advanced capitalist democracies. American Journal of Political Science, 46 (3), 642–653. doi: 10.2307/3088405
- Teubner, G., 1987. Juridification: concepts, aspects, limits, solutions. In: G. Teubner, ed. Juridification of social spheres: A Comparative Analysis in the Areas of labor, corporate, antitrust and social Welfare Law. Berlin: De Gruyter, 3–48.
- Viherkenttä, T., 2019. Interview with the authors. Helsinki.
- Vlcek, W., 2017. Offshore Finance and Global governance. Disciplining the Tax nomad. London: Palgrave macmillan.
- Wallerstein, I., 2011. The Modern world-system I: Capitalist agriculture and the Origins of the European world-Economy in the sixteenth century. Berkeley: Califonia University Press.
- Wigan, D., 2021. Uber Global wealth chains. In: B. Unger, L. Rossel, and J. Ferwerda, eds. Combating fiscal fraud and empowering regulators. Oxford: Oxford University Press, 194–214.
- Ylönen, M., and Teivainen, T., 2018. Politics of intra-firm trade: corporate price planning and the double role of the arm’s length principle. New Political Economy, 23 (4), 441–457. doi: 10.1080/13563467.2017.1371124
- Ylönen, M., Jaakkola, J., and Saari, L., 2021. Conceptualizing epistemic power: The changing relationship between economic policy paradigms and academic disciplines. Accounting, Economics, and Law: A Convivium. Online ahead of print.