Tax Disputes under Institutional Instability
Theory and Implications
Bibliographic Data
| ID | 9193288 |
|---|---|
| Authors | Eduardo Baistrocchi (0000-0001-5173-2023, Law Department London School of Economics, corresponding author) |
| Year | 2012 |
| Volume | 75 |
| Issue | 4 |
| Pages | 547-577 |
| Publication date | 2012-07-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Modern Law Review (JOURNAL) |
| Journal identifiers | ISSN: 0026-7961 • E-ISSN: 1468-2230 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1468-2230.2012.00914.x |
| OpenAlex | W1586827705 |
| Language | EN |
| References cited | 9 |
This article aims to offer the first structural analysis of tax disputes under institutional instability using a core element of the international tax regime as an example. It offers a theory grounded on M ancur O lson's seminal contribution to group dynamics, the logic of collective action. It also suggests implications of this theory that might help to address key enforcement issues faced by the international tax regime in a frequent context worldwide: institutionally unstable countries
Collective action · Context (archaeology) · Core (optical fiber) · Economics · Element (criminal law) · Enforcement · International trade · Law and economics · Political science · Public economics · Corporate Taxation and Avoidance · Engineering · Law · Local Government Finance and Decentralization · Taxation and Legal Issues
| Highly cited | No |
|---|