Remapping the Fiscal State After the Global Financial Crisis

References

• Agnew, J. 1994. The territorial trap: The geographical assumptions of international relations theory. Review of International Political Economy 1:53–80.
   Web of Science ®Google Scholar
• Agnew, J. 2009. Globalization and sovereignty. Lanham, Md.: Rowman & Littlefield.
   Google Scholar
• Alexander, K.; Dhumale, R.; and Eatwell, J. 2006. Global governance of financial systems: The international regulation of systemic risk. Oxford, U.K.: Oxford University Press.
   Google Scholar
• Allen, J. 2003. Lost geographies of power. Malden, Mass.: Blackwell.
   Google Scholar
• Allen, J. 2009. Power geographies: Spatial shifts in the architecture of globalization. In The Sage handbook of power, ed. S. Clegg and M. Haugaard, 157–74. Thousand Oaks, Calif.: Sage.
   Google Scholar
• Ambrosanio, M., and Caroppo, M. 2005. Elimination of harmful tax practices in tax havens: Defensive measures by major EU countries and tax haven reforms. Canadian Tax Journal 53:685–719.
   Google Scholar
• Baker, A. 2010. Deliberative international financial governance and apex policy forums: Where we are and where we should be headed. In Global financial integration thirty years on: From reform to crisis, ed. G. Underhill, J. Blom, and D. Mügge, 58–73. Cambridge, U.K.: Cambridge University Press.
   Google Scholar
• Baker, A.; Hudson, D.; and Woodward, R. 2005. Governing financial globalization: International political economy and multi-level governance. Oxford, U.K.: Routledge.
   Google Scholar
• Baker, R. 2005. Capitalism’s Achilles heel: Dirty money, and how to renew the free-market system. Hoboken, N.J.: John Wiley & Sons.
   Google Scholar
• Bart, K. 2010. Switzerland rejects automatic tax-data exchange. Wall Street Journal Online, February 26. Available online: http://online.wsj.com/article/SB10001424052748704479404575087131517448268.html
   Google Scholar
• BBC. 2006. Taxman targets offshore savers. BBC Online, May 18. Available online: http://news.bbc.co.uk/2/hi/business/4761851.stm
   Google Scholar
• BBC. 2009. More banks told “reveal accounts.” BBC Online, August 13. Available online: http://news.bbc.co.uk/2/hi/business/8198260.stm
   Google Scholar
• BBC. 2010. UBS-US tax deal rejected by Switzerland’s parliament. BBC Online, June 8. Available online: http://www.bbc.co.uk/news/10264253
   Google Scholar
• Brautigam, D. 2008. Introduction: Taxation and state-building in developing countries. In Taxation and state-building in developing countries: Capacity and consent, ed. D. Brautigam, O. H. Fjeldstad, and M. Moore, 1–34. Cambridge, U.K.: Cambridge University Press.
   Google Scholar
• Brenner, N., and Elden, S. 2009. Henri Lefebvre on state, space, territory. International Political Sociology 3:353–77.
   Web of Science ®Google Scholar
• Brenner, N.; Jessop, B.; Jones, M.; and MacLeod, G. 2003. State space in question. In State/space: A reader, ed. N. Brenner, B. Jessop, M. Jones, and G. MacLeod, 1–26. Oxford, U.K.: Blackwell.
   Google Scholar
• Cameron, A. 2006. Turning point: The volatile geographies of taxation. Antipode 38:236–58.
   Web of Science ®Google Scholar
• Cameron, A., and Palan, R. 2004. The imagined economies of globalization. London: Sage.
   Google Scholar
• Centre for Tax Policy and Administration. 2010. OECD’s current tax agenda (June 2010). Paris: OECD.
   Google Scholar
• Cerny, P. 2009. Reconfiguring power in a globalizing world. In The Sage handbook of power, ed. S. Clegg and M. Haugaard, 383–99. Thousand Oaks, Calif.: Sage.
   Google Scholar
• Commission of the European Communities. 2009a. Promoting good governance in tax matters. Com (2009) 201 Final. Brussels: Commission of the European Communities.
   Google Scholar
• Commission of the European Communities. 2009b. Proposal for a council directive amending directive 2003/48/EC on taxation of savings income in the form of interest payments. Com(2008) 727 Final. Brussels: Commission of the European Communities.
   Google Scholar
• Commission of the European Communities. 2010. Proposal for a directive of the European Parliament and of the Council on alternative investment fund managers and amending directives 2004/39/EC and 2009/. . . /EC. Com (2009) 207 Final. Brussels: Commission of the European Communities.
   Google Scholar
• Cooper, R. 1998. Should capital-account convertibility be a world objective? Princeton University Essays in International Finance 207:11–19.
   Google Scholar
• Dean, S. 2008. The incomplete global market for tax information. Boston College Law Review 49:605–72.
   Google Scholar
• Elden, S. 2007. Terror and territory. Antipode 39:821–45.
   Web of Science ®Google Scholar
• Elden, S. 2009. Terror and territory: The spatial extent of sovereignty. Minneapolis: University of Minnesota Press.
   Google Scholar
• Finance Act of 2008, Parliament of the United Kingdom (March 12, 2008).
   Google Scholar
• Finance Act of 2009, Parliament of the United Kingdom (April 22, 2009).
   Google Scholar
• Finance Bill of 2011, Parliament of the United Kingdom (January 21, 2011).
   Google Scholar
• Foreign Account Tax Compliance Act of 2009, H.R. 3933, 111th Congress, 1st Session (October 27, 2009).
   Google Scholar
• Foucault, M. 1977. Discipline and punish: The birth of the prison. New York: Pantheon Books.
   Google Scholar
• G20. 2009. The global plan for recovery and reform. G20, April 2. Available online: http://www.g20.org/Documents/final-communique.pdf
   Google Scholar
• Giddens, A. 1979. Central problems in social theory: Action, structure, and contradiction in social analysis. Berkeley: University of California Press.
   Google Scholar
• Hampton, M. 1996. Creating spaces. The political economy of island offshore finance centres: The case of Jersey. Geographische Zeitschrift 84:103–13.
   Web of Science ®Google Scholar
• Helleiner, E. 1999. Sovereignty, territoriality and the globalization of finance. In States and sovereignty in the global economy, ed. D. Smith, 138–57. London: Routledge.
   Google Scholar
• Helleiner, E. 2009. Reregulation and fragmentation in internal financial governance. Global Governance 15:16–22.
   Web of Science ®Google Scholar
• Hiring Incentives to Restore Employment Act of 2010, H.R. 2847, 111th Congress, 1st Session (March 18, 2010).
   Google Scholar
• HMRC. 2009. A code of practice on taxation for banks. London: HMRC.
   Google Scholar
• Hudson, A. 1998a. Placing trust, trusting place: On the social construction of offshore financial centres. Political Geography 17:915–37.
   Web of Science ®Google Scholar
• Hudson, A. 1998b. Reshaping the regulatory landscape: Border skirmishes around the Bahamas and Cayman offshore financial centres. Review of International Political Economy 5:534–64.
   Web of Science ®Google Scholar
• Hudson, A. 2000. Offshoredness, globalization and sovereignty: A postmodern geo-political economy? Transactions of the Institute of British Geographers 25:269–83.
   Web of Science ®Google Scholar
• Hummler, K. http://www.swissprivatebankers.com/en/media/file.cfm/document/Hummler_presse2011_en.doc?contentid=2284
   Google Scholar
• Inman, P. 2010. Secrecy deal with Switzerland could let Britons avoid £40bn in taxes. The Guardian (Online), October 26. Available online: http://www.guardian.co.uk/business/2010/oct/26/tax-avoidance-switzerland-agreement
   Google Scholar
• Internal Revenue Service. http://www.gpo.gov/fdsys/pkg/FR-2011-01-07/pdf/2011-82.pdf
   Google Scholar
• Jessop, B. 2009. The state and power. In The Sage handbook of power, ed. S. Clegg and M. Haugaard, 367–99. Thousand Oaks, Calif: Sage.
   Google Scholar
• Jordans, F. 2010. UBS tells Switzerland that IRS has 20 Swiss banks in its sights. USA Today (online), March 12. Available online: http://www.usatoday.com/money/world/2010-03-12-swiss-ubs-taxes_N.htm
   Google Scholar
• Jucca, L. 2010. Swiss may yield on bank secrecy for wider EU access. Reuters, February 19. Available online: http://www.reuters.com/article/idUSTRE61I2O120100219
   Google Scholar
• Kane, E. 1988. Interaction of financial and regulatory innovation. American Economic Review 78:328–34.
   Web of Science ®Google Scholar
• Kane, E. 1993. Reflexive adaptation of business to regulation and regulation to business. Law & Policy 15:179–89.
   Google Scholar
• Kovatch, W. 1999. Recognizing foreign tax judgments: An argument for the revocation of the Revenue Rule. Houston Journal of International Law 22:265–88.
   Google Scholar
• Lee, R.; Clark, G.; Pollard, J.; and Leyshon, A. 2009. The remit of financial geography—Before and after the crisis. Journal of Economic Geography 9:723–47.
   Web of Science ®Google Scholar
• Li, J. 2003. International taxation in the age of electronic commerce: A comparative study. Toronto: Canadian Tax Foundation.
   Google Scholar
• Lichtblau, E., and Risen, J. 2006. Bank data is sifted by U.S. in secret to block terror. New York Times, June 23. Available online: http://query.nytimes.com/gst/fullpage.html?res=9B05EEDF1630F930A15755C0A9609C8B63
   Google Scholar
• Lynn, J. 2010. Top Swiss banker sees tax talks with France and Italy. Reuters (Online), October 31. Available online: http://uk.reuters.com/article/2010/10/31/uk-swiss-secrecy-idUKTRE69U0S720101031
   Google Scholar
• Maurer, B. 2008. Re-regulating offshore finance? Geography Compass 2:155–75.
   Google Scholar
• Minsky, H. 1982. Can “it” happen again? Essays on instability and finance. Armonk, N.Y.: M. E. Sharpe.
   Google Scholar
• Minsky, H. 1986. Stabilizing an unstable economy. New Haven, Conn.: Yale University Press.
   Google Scholar
• Ocampo, J. A. 2010. Reforming the global reserve system. In Time for a visible hand: Lessons from the 2008 world financial crisis, ed. S. Griffith-Jones; J. Ocampo; and J. Stiglitz, 289–313. Oxford, U.K.: Oxford University Press.
   Google Scholar
• OECD. 2010. Promoting transparency and exchange of information for tax purposes (February 10 2010). Paris: OECD.
   Google Scholar
• OECD. 2011. The global forum on the exchange of information for tax purposes: A background brief (February 11, 2011). Paris: OECD.
   Google Scholar
• Palan, R. 1998. Trying to have your cake and eating it: How and why the state system has created offshore. International Studies Quarterly 42:625–43.
   Web of Science ®Google Scholar
• Palan, R. 2002. Tax havens and the commercialization of state sovereignty. International Organization 56:151–76.
   Web of Science ®Google Scholar
• Palan, R. 2003. The offshore world: Sovereign markets, virtual places, and nomad millionaires. Ithaca, N.Y.: Cornell University Press.
   Google Scholar
• Palan, R.; Murphy, R.; and Chavagneux, C. 2010. Tax havens: How globalization really works. Ithaca, N.Y.: Cornell University Press.
   Google Scholar
• Picciotto, S. 1999. Offshore: The state as legal fiction. In Offshore finance centres and tax havens: The rise of global capital, ed. M. P. Hampton and J. Abbott, 43–79. Basingstoke. U.K.: Macmillan.
   Google Scholar
• Pontnau-Faure, E. 2010. France ready to take a tougher stand to combat tax havens. Association of Corporate Counsel, January 27. Available online: http://www.whitecase.com/globaltaxreport_012010_3/
   Google Scholar
• Rawlings, G. 2007. Taxes and transnational treaties: Responsive regulation and the reassertion of offshore sovereignty. Law & Policy 29:51–66.
   Google Scholar
• Rhodes, J. 2010. Swiss minister urges debate on tax data. Reuters, February 7. Available online: http://www.reuters.com/article/idUSTRE6160ZW20100207
   Google Scholar
• Rixen, T. 2008. The political economy of international tax governance. New York: Palgrave Macmillan.
   Google Scholar
• Rixen, T. 2011. From double tax avoidance to tax competition: Explaining the institutional trajectory of international tax governance. Review of International Political Economy 18:197–227.
   Web of Science ®Google Scholar
• Roberts, S. 1994. Fictitious capital, fictitious spaces: The geography of offshore financial flows. In Money, power and space, ed. S. Corbridge, N. Thrift, and R. Martin, 91–115. Oxford, U.K.: Basil Blackwell.
   Google Scholar
• Roberts, S. 1995. Small place, big money—The Cayman Islands and the international financial system. Economic Geography 71:237–56.
   Web of Science ®Google Scholar
• Roberts, S. 1999. Confidence men: Offshore finance and citizenship. In Offshore finance centres and tax havens: The rise of global capital, ed. M. Hampton and J. Abbott, 117–39. Basingstoke, U.K.: Macmillan.
   Google Scholar
• Rodrik, D. 2007. One economics, many recipes: Globalization, institutions, and economic growth. Princeton, N.J.: Princeton University Press.
   Google Scholar
• Sharman, J. 2006. Havens in a storm: The struggle for global tax regulation. Ithaca, N.Y.: Cornell University Press.
   Google Scholar
• Sharman, J. 2009. The bark is the bite: International organizations and blacklisting. Review of International Political Economy 16:573–96.
   Web of Science ®Google Scholar
• Sharman, J., and Rawlings, G. 2005. Deconstructing national tax blacklists: Removing obstacles to cross-border trade in financial services. London: London Society of Trust and Estate Practitioners.
   Google Scholar
• Shaxson, N. 2011. Treasure islands: Uncovering the damage of offshore banking and tax havens. New York: Palgrave Macmillan.
   Google Scholar
• Singer, D. 2007. Regulating capital: Setting standards for the international financial system. Ithaca, N.Y.: Cornell University Press.
   Google Scholar
• Stop Tax Haven Abuse Act of 2009, H.R 1265, 111th Congress, 1st Session (March 3, 2009).
   Google Scholar
• Swiss Bankers Association. http://www.swissbanking.org/en/20100608-5000-mme_wak-n-staatsvertrag-tsu.pdf
   Google Scholar
• Swiss Bankers Association. 2010b. 2015 financial centre strategy. Basel: Swiss Bankers Association.
   Google Scholar
• Swiss Federal Council. 2009. Strategic directions for Switzerland’s financial market policy: Report in response to the Graber postulate. Bern: Federal Department of Finance.
   Google Scholar
• Swiss Federal Department of Justice and Police. http://www.ejpd.admin.ch/ejpd/en/home/dokumentation/mi/2010/2010-01-270.html
   Google Scholar
• Swissinfo. 2010. Automatic exchange of information “inevitable.” Swissinfo, February 13. Available online: http://www.swissinfo.ch/eng/index.html?cid=8293730
   Google Scholar
• Tarullo, D. 2010. Equipping financial regulators with the tools necessary to monitor systemic risk. In Testimony by Mr Daniel K Tarullo, Member of the Board of Governors of the Federal Reserve System, before the Subcommittee on Security and International Trade and Finance, Committee on Banking, Housing, and Urban Affairs, 12 February. Washington, D.C.: U.S. Senate.
   Google Scholar
• Tirard, J. 2010. Government moves to strengthen anti-avoidance measures. International Law Office, January 15. Available online: http://www.internationallawoffice.com/newsletters/detail.aspx?g=4898a7da-4af7-4454-856e-0924232c894e
   Google Scholar
• Turner, A. 2009. The Turner review: A regulatory response to the global banking crisis. London: Financial Services Authority.
   Google Scholar
• U.S. Congress. http://finance.senate.gov/press/Bpress/2009press/prb102709.pdf
   Google Scholar
• USA Patriot Act of 2001, H.R. 3162, 107th Congress, 1st Session (October 24, 2001).
   Google Scholar
• Wade, R. 2009. From global imbalances to global reorganisations. Cambridge Journal of Economics 33:539–62.
   Web of Science ®Google Scholar
• Walter, A. 2008. Governing finance: East Asia’s adoption of international standards. Ithaca, N.Y.: Cornell University Press.
   Google Scholar