Why has global tax governance been politicized and how can we
explain the varying intensity and content of public debates? This
book offers an integrated theory of the politicization of
international institutions and a detailed account of how the
institutional design and policy output of tax governance by the EU
and OECD have developed over time. Offering the first in-depth
empirical analysis to compare politicization across international
institutions, it blends institutionalist explanations that focus on
the growing authority of international institutions, and
sociological and political economy approaches that take into
account domestic context. Exploring why and how international
institutions have become increasingly contested in the 21st
century, this book will be of particular interest to the scholars
of the transfer of authority from the nation-state to international
institutions, and the societal repercussions and political
struggles that connect these processes. Researchers in the fields
of political science, international relations, sociology, and
political communication will also find it useful and insightful.
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