Elite professionals in transnational tax governance
Bibliographic Data
| ID | 4262891 |
|---|---|
| Authors | Rasmus Corlin Christensen (0000-0002-3735-5222, Department of Organization Copenhagen Business School Denmark, corresponding author) |
| Year | 2021 |
| Volume | 21 |
| Issue | 2 |
| Pages | 265-293 |
| Publication date | 2021-04-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Global Networks (JOURNAL) |
| Journal identifiers | ISSN: 1470-2266 • E-ISSN: 1471-0374 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/glob.12269 |
| OpenAlex | W3019004499 |
| Language | EN |
| Citations received | 27 |
| References cited | 86 |
Since the global financial crisis, international corporate taxation has risen to the top of the global political agenda, as political leaders have called for collective action to shore up corporate tax systems. However, high-level political initiative alone does not create new international corporate tax rules. Rather, these transnational governance processes are centrally driven by elite tax professionals competing for prestige and influence. In this article, I investigate this competition in the case of one crucial post-crisis reform - the OECD/G20 Base Erosion and Profit Shifting project. I argue that hierarchies of prestige and influence for elite professionals in transnational tax governance are based on strategic combinations of career resources in issue-specific 'linked ecologies'. In particular, I detail the expertise and network positioning of elite professionals, and discuss how these resources were mobilized in competitions for professional authority, which in turn shaped the transnational policy process. Evidence is drawn from qualitative interviews and career analysis
Business · Corporate governance · Economics · Elite · Political economy · Political science · Politics · Corporate Taxation and Avoidance · Law · Local Government Finance and Decentralization · Political Influence and Corporate Strategies · Finance
Connected we stand
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The political origins of corporate transparency
Unfollow the money
Developing influence
Vacationing on a Tax Haven
Rediscovering the multinational enterprise
The Power of Boilerplate
Harnessing network power
Projecting ambiguity in transnational environmental governance
The Commissioner vs the states
Professional ecologies in European sustainable finance
Shaping the climate transition
Professional action in global wealth chains
The politics of taxing multinational firms in a digital age
Where Should Multinationals Pay Taxes
Biased bureaucrats and the policies of international organizations
The asymmetrical negotiation of legal certainty
Where Did the Global Elite Go to School? Hierarchy, Harvard, Home and Hegemony
Revolving doors in international financial governance
Elites in transnational policy networks
How mobile is the transnational business elite? Evidence from Swiss banking executives
Applying the global wealth chain typology to property purchases in the Liverpool and Merseyside Area
Pendulum or Progress? Tax Consultants in the Crisis of Legitimacy
Measuring the Nature of Individual Sequences
Field Heteronomy and Contingent Expertise
Sequence analysis
International Organizations as Orchestrators
Transnational Governance
Transnational Communities
The Organisation for Economic Co-operation and Development (OECD)
The System of Professions
Professional Networks in Transnational Governance
The Emergence of Private Authority in Global Governance
The New Global Rulers
The Political Economy of International Tax Governance
Theorizing Change
CHAPTER TWO. The Governance Triangle
Regulatory Capture
Epistemic arbitrage
Analyzing and Visualizing State Sequences in R with TraMineR
Identity Threats, Identity Work and Elite Professionals
Rules for the World
Activists beyond Borders
Professional emergence on transnational issues
Legal Professionals and Transnational Law-Making
Sequence Analysis and Optimal Matching Techniques for Social Science Data
Transnational Power Elites
Liquid authority in global governance
Beyond the public and private divide
Great powers in global tax governance
Pathologies in International Policy Transfer
Seeing Like the OECD on Tax
The new politics of global tax governance
The governance of global wealth chains
Transnational expertise and the expansion of the international tax regime
Transnational regulatory capture? An empirical examination of the transnational lobbying of the Basel Committee on Banking Supervision
Defining the boundaries of legitimate state practice
Indeterminacy, Complexity, Technocracy and the Reform of International Corporate Taxation
Micropolitics of Knowledge
Setting Cost in Optimal Matching to Uncover Contemporaneous Socio-Temporal Patterns
Looking for Plan B
What is a global field? Theorizing fields beyond the nation-state
Activists beyond borders
Powering ideas through expertise
Harmful Tax Competition in the EU
Setting the Advocacy Agenda
Consensus, Dissensus, and Economic Ideas
Introduction
Professional Skills in International Financial Surveillance
The Politics, Power, and Pathologies of International Organizations
Global inequality chains
Making Global Society
Introduction
Roundabout routes and sanctuary schools
Mobile locations
Shades of grey
Restraining regulatory capture? Anglo-America, crisis politics and trajectories of change in global financial governance
From standard takers to standard makers? The role of knowledge-intensive intermediaries in setting global sustainability standards
Field and Ecology
Professions in a globalizing world
New Life for Old Ideas
Sequence Analysis and Optimal Matching Methods in Sociology
Interstitial Power in Fields of Limited Statehood
Linked Ecologies
The Construction of a Global Profession
The rise of randomized controlled trials (RCTs) in international development in historical perspective
| Unique citing works | 27 |
|---|---|
| Citations per year | 5,4 |
| Citation span | 2021 - 2026 (6) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 25 |