Institutional Culture, Actor Interests, and Tax Cooperation in the OECD, IMF and United Nations

Webb, Michael. "Institutional Culture, Actor Interests, and Tax Cooperation in the OECD, IMF and United Nations" Paper presented at the annual meeting of the International Studies Association 48th Annual Convention, Hilton Chicago, CHICAGO, IL, USA, Feb 28, 2007
Publication Type: Conference Paper/Unpublished Manuscript

Abstract: The OECD is the most prominent and most widely studied international institution in international tax diplomacy, but it is not the only one. This paper compares the approaches taken by the OECD, the IMF, and the United Nations to international taxation, particularly corporate taxation and developing countries.

The IMF provides so-called "technical assistance" on taxation to developing countries, assistance that is heavily influenced by tax theory developed by academic economists and that helps constitute states and state-society relations in developing countries. Various agencies within the UN have developed a Model Tax
Treaty that is more favorable to developing countries than the OECD Model, and they providetechnical and diplomatic assistance to developing countries on tax issues. The paper argues that some similarities and differences in the approaches taken by these institutions can be accounted for by the interests of their memberstates (which in turn are shaped by societal interests, especially those of transnational taxpayers), but that the culture, norms and traditions of the institutions also matter.

The Future of Offshore

Sharman, Jason. "The Future of Offshore" Paper presented at the annual meeting of the International Studies Association 48th Annual Convention, Hilton Chicago, CHICAGO, IL, USA, Feb 28, 2007 http://www.allacademic.com/meta/p180572_index.html

Abstract: Since the turn of the century Offshore Financial Centres (OFCs), or tax havens, have been roiled by various challenges from the G7 states and international organisations including the OECD, the EU and the FATF. Collectively these interventions, premised on combatting tax evasion and money laundering, have tended to erode tax havens' traditional attractions for non-resident investors: secrecy and light regulation.Currently the pace of change has slowed enough to make a preliminary assessment of what impact these changes have had on the 'offshore world'as a whole, not just individual tax havens. Conventional wisdom, often supported by those in tax havens themselves, is that as tax havens' traditional attractions have been weakened, this decade has and will continue to be lean times.

However, there is some evidence that the pessimism concerning the future of OFCs is considerably overdone. This paper will provide a preliminary assessment of the future of offshoreusing recently published IMF studies of 42 OFCs, interview data from 15 such jurisdictions, and a ten year survey of the commercial investment press, to lay the foundations for a larger project along the same lines.

Did the OECD Attack on Tax Havens Have Measurable Effects?"

Kudrle, Robert. "Did the OECD Attack on Tax Havens Have Measurable Effects?" Paper presented at the annual meeting of the International Studies Association 48th Annual Convention, Hilton Chicago, CHICAGO, IL, USA, Feb 28, 2007


Abstract: The 1998 OECD Report, Harmful Tax Competition, essentially declared war on jurisdictions with practices that most member governments regarded as abusive. The declaration was followed by a set of actions that many have viewed as severely undermining the credibly of the organization with friends and foes alike. The negative reactions of the largely small and weak states classified as ?tax havens? caused a rethinking and a change of tactics within the OECD. This resulted in a rather abrupt change in approach: the replacement of unilateral demands by a kinder, gentler cooperative approach that created the impression for many that the OECD was incompetent, weak, or both. This paper will employ interrupted time series data analysis of tax haven activity to evaluate claims about the effectiveness of the project in changing the location and volume of international investment and the implied changes of tax revenue by other states.

A Level Playing Field and the Space for Small States

Vlcek, William. "A Level Playing Field and the Space for Small States" Paper presented at the annual meeting of the International Studies Association 48th Annual Convention, Hilton Chicago, CHICAGO, IL, USA, Feb 28, 2007

Abstract: In the course of producing a project against tax competition, the OECD has insisted on the establishment of a level playing field. The subjects of this project are predominantly small states with offshore financial centres and few alternatives available to achieve economic development. This paper reflects upon the broad parameters of the OECD's concern with tax competition and its proposed method to resolve the issue.

The following argument is an interrogation of the meaning embedded within the term 'level playing field' as used in the debate over international tax competition. It outlines some of the broad consequences that an OECD success with implementing the project holds for small economies. The conclusion reached is that a level playing field in the global political economy is a mirage with more substance for some states than for others.