The Transformation of International Tax
Bibliographic Data
| ID | 9561672 |
|---|---|
| Authors | Ruth Mason (0000-0003-4536-162X, University of Virginia, corresponding author) |
| Year | 2020 |
| Volume | 114 |
| Issue | 3 |
| Pages | 353-402 |
| Publication date | 2020-07-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | American Journal of International Law (JOURNAL) |
| Journal identifiers | ISSN: 0002-9300 • E-ISSN: 2161-7953 |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.1017/ajil.2020.33 |
| OpenAlex | W3017205410 |
| Language | EN |
| Citations received | 5 |
| References cited | 1 |
The recession of 2008 precipitated a political crisis that motivated an unprecedented international project to curb corporate tax dodging. This Article argues, contrary to dominant scholarly views, that this effort transformed international tax—changing its participants, agenda, institutions, norms, and even its legal forms. Perhaps most important, efforts to close corporate tax loopholes widened a rift over revenues that threatens a hundred-year-old tax treaty framework. This Article identifies and critically evaluates these changes
Accountability · Business · Corporate Tax · Double taxation · Economic policy · Economics · Law and economics · Legitimacy · Political economy · Political science · Politics · Revenue · Tax avoidance · Tax law · Tax revenue · Tax treaty · Treaty · Accounting · Corporate Taxation and Avoidance · Law · Taxation and Compliance Studies · Taxation and Legal Issues
Programmed visibility. Tax reform legitimacy between strategic opacity and platform circulation
Triumph in taxing times? Linked transatlantic two-level games and the taxation of the digital economy
Justiça internacional e o regime tributário internacional
An Unacceptable Surrender of Fiscal Sovereignty
The politics of taxing multinational firms in a digital age
| Unique citing works | 5 |
|---|---|
| Citations per year | 1,25 |
| Citation span | 2022 - 2026 (5) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 5 |