Dissertation
INTERNATIONAL TAXATION AND INTERNATIONAL SOCIETY: PRACTICAL AND THEORETICAL IMPLICATIONS OF HARMONIZATION
Doctor of Philosophy (PhD), Washington State University
01/2018
Handle:
https://hdl.handle.net/2376/16385
Abstract
The efforts to harmonize the practice of international tax policy have, unfortunately, received scant attention from students of international relations. The debates among scholars of international tax law range from disputes over the conditions that will foster an acceptable and effective international tax regime to the very existence of such a regime. This debate finds its analogue in the split between the pluralists and solidarists within the English School. The debate over tax harmonization provides an opportunity to empirically evaluate these two diverging points of view within the English School. Conversely, the application of the English School framework to tax harmonization contributes a theoretical element heretofore absent from the international tax literature. Drawing upon an examination of published and archival material from the negotiations over the United Nations Model Double Taxation Convention and the OECD Model Tax Convention on Income and Capital, this paper finds that the twin institutions of nationalism and sovereignty are central to understanding the successes and failures of international tax harmonization efforts.
Metrics
13 File views/ downloads
49 Record Views
Details
- Title
- INTERNATIONAL TAXATION AND INTERNATIONAL SOCIETY
- Creators
- Hans Friedrich Schmidt
- Contributors
- Thomas Preston (Advisor)Martha Cottam (Committee Member)Michael Myers (Committee Member)
- Awarding Institution
- Washington State University
- Academic Unit
- Politics, Philosophy and Public Affairs, School of
- Theses and Dissertations
- Doctor of Philosophy (PhD), Washington State University
- Number of pages
- 155
- Identifiers
- 99900581512201842
- Language
- English
- Resource Type
- Dissertation