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A theory of international taxation
27 March @ 5:30 pm - 7:00 pm
Speaker: Dr Eduardo Baistrocchi (LSE Law School)
This event is online only. The zoom link is here:
Meeting ID: 829 9615 9042
A Theory of International Taxation combines qualitative and quantitative analyses to shed light on the shaping of the international tax regime (ITR) over the last century. It offers a theory of the ITR as the product of the strategic interaction between three small groups: international investors, tax hubs and market jurisdictions. These actors play different yet interrelated roles within the same ecosystem. The analyses show how each of the three small groups has influenced the emergence and governance structure of the ITR since its inception in the 1920s. The analyses cover the impact of shocks on the interaction between the three small groups. The book submits a normative proposal to induce the emergence of a fourth actor, which would represent the large group of developing countries, making the ITR more inclusive. Two unprecedented databases of, first, the input from the three small groups on the ITR structure, and second, tax treaty disputes involving the three small groups support the analyses. The group size paradox and antitrust law concepts ground the theoretical framework.