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Actors and Authority in the International Tax Ecosystem

Jakob Laage-Thomsen and Leonard Seabrooke

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0002
Subject:
Economics and Finance, International, Microeconomics

This chapter provides an interdisciplinary framework for understanding changes in the international tax ecosystem. The chapter describes three broad disciplinary approaches to taxation grouped ... More


Conclusions

Brigitte Unger, Lucia Rossel, and Joras Ferwerda

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0015
Subject:
Economics and Finance, International, Microeconomics

This chapter presents the conclusions of the book in the light of the ecosystem approach. The chapter shows that there is a paradigm shift in the international taxation regime. Also, although ... More


Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Brigitte Unger, Lucia Rossel, and Joras Ferwerda (eds)

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.001.0001
Subject:
Economics and Finance, International, Microeconomics

This book showcases a multidisciplinary set of work on the impact of regulatory innovation on the scale and nature of tax evasion, tax avoidance, and money laundering. We consider the international ... More


Introduction

Brigitte Unger, Lucia Rossel, and Joras Ferwerda

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0001
Subject:
Economics and Finance, International, Microeconomics

In the wake of the financial crisis and the ensuing fiscal crisis, international organizations, as well as the EU and its Member States reacted by putting forth new tax policy regulations at the ... More


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