Dysfunctional Policy Transfer in National Tax Blacklists
Dados Bibliográficos
| ID | 6263975 |
|---|---|
| Autores | J C Sharman (0000-0002-7727-1496, Griffith University, autor correspondente) |
| Ano | 2010 |
| Volume | 23 |
| Fascículo | 4 |
| Páginas | 623-639 |
| Data de publicação | 2010-10-01 |
| Peer Reviewed | Sim |
| Open Access | Sim |
| Tipo | ARTICLE |
| Periódico | Governance (JOURNAL) |
| Identificadores do periódico | ISSN: 0952-1895 • E-ISSN: 1468-0491 |
| Editora | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1468-0491.2010.01501.x |
| OpenAlex | W1547517963 |
| Idioma | EN |
| Citações recebidas | 21 |
| Referências citadas | 19 |
Common sense and much of the policy transfer literature suggests that learning from abroad delivers better policy at lower cost. In contrast, this article argues that policy transfer in tax blacklists has been a dysfunctional process tending to replicate errors. Rather than reflecting learning, normative mimicry, or market pressures, over‐committed policymakers have responded to complexity and crisis by unreflectively cutting and pasting from foreign models. Facing a short‐term political imperative to “do something” about tax evasion in an environment of fiscal crisis, many policy makers have compiled blacklists of tax havens by copying lists of “the usual suspects” from abroad. Evidence for both the process of transfer and the dysfunctional nature of resulting policy is provided by tracking recurring errors in these lists that are unlikely to have arisen independently
Dysfunctional family · Economics · Law and economics · Policy transfer · Political science · Process (computing · Public economics · Computer Science · Electoral Systems and Political Participation · Policy Transfer and Learning · Political Influence and Corporate Strategies · Psychology · Public Administration
Methods for the Analysis of Policy Interdependence
Reform for “These” Kids
Spatial governance and planning policy transfer in the Global South. The role of international agency and the recirculation of policies
All roads lead to Paris
Creating a race to the top in global tax governance
Distorted policy transfer and institutional conflicts
Pathologies in International Policy Transfer
Police and Crime Commissioners
Unfollow the money
What do citizens in tax havens think? The EU blacklist and public opinion in Switzerland
Peer review and compliance with international anti-corruption norms
Where Do Population Policies Come From? Copying in African Fertility and Refugee Policies
Transfer and translation of policy
Policy Diffusion
On the Past and Future of Policy Transfer Research
Qualitative Methods for the Study of Policy Diffusion
Understanding the transfer of policy failure
Institutional pressures and local climate policy isomorphism in Ireland
Regulatory Convergence in the Financial Periphery
The Global Diffusion of Law
The Diffusion of Policy Diffusion Research in Political Science
The Offshore World
Who Learns What from Whom
Globalization and Policy Convergence
Defining the boundaries of legitimate state practice
What is new in the study of policy diffusion
Theories of Policy Diffusion Lessons from Latin American Pension Reform
Is there convergence in convergence research? an overview of empirical studies on policy convergence
Causes and conditions of cross-national policy convergence
When the birds sing. A framework for analysing domestic factors behind policy convergence
Transfer agents and global networks in the ‘transnationalization’ of policy
Harmful Tax Competition in the EU
Introduction
Learning from Abroad
What Is Policy Convergence and What Causes It
Norms, culture, and world politics
Diffusion in Organizations and Social Movements
World Society and the Nation-State
| Obras citantes distintas | 21 |
|---|---|
| Citações por ano | 1,5 |
| Intervalo de citações | 2012 - 2026 (15) |
| Velocidade de citação | current |
| Altamente citado | Não |
| Tipos de citação | Neutras: 21 |