Baker, A. orcid.org/0000-0001-6677-930X and Murphy, R. (2021) Creating a race to the top in global tax governance: The political case for tax spillover assessments. Globalizations, 18 (1). pp. 22-38. ISSN 1474-7731
Abstract
‘Reglobalization’ requires global governance mechanisms that can promote norm and normative change constitutive of a ‘post-neoliberal order’. Mitigating the race to the bottom in taxation, which can harm public provision and social mobility, is a specific challenge requiring the creation of new tools. This requires going beyond the current reporting tools of global tax governance to focus more systematically on government policies. We develop a political case for conducting assessments of a phenomenon known as ‘tax spillovers’. These are harmful impacts one country’s tax policies have on other countries, that can also undermine the redistributive capacity of the home tax system. We identify five enabling conditions that give tax spillover assessments political salience, traction and feasibility. Devising and theorising policy tools that are politically feasible is a pressing task for the reglobalization project that is deserving of scholarly, as well as practitioner, attention.
Metadata
Item Type: | Article |
---|---|
Authors/Creators: |
|
Copyright, Publisher and Additional Information: | © 2020 Informa UK Limited, trading as Taylor & Francis Group. This is an author-produced version of a paper subsequently published in Globalizations. Uploaded in accordance with the publisher's self-archiving policy. |
Keywords: | Tax spillovers; global tax governance; re-globalization; tax competition |
Dates: |
|
Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Department of Politics and International Relations (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 18 May 2020 15:34 |
Last Modified: | 12 Dec 2021 01:38 |
Status: | Published |
Publisher: | Taylor & Francis (Routledge) |
Refereed: | Yes |
Identification Number: | 10.1080/14747731.2020.1774324 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:160881 |