Imposing Standards

The North-South Dimension to Global Tax Politics

Martin Hearson

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English

Cornell University Press
15 June 2021

Central government policies; Political economy; Taxation; International business; Corporate governance & responsibilities

Series: Cornell Studies in Money

In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007-2008.

Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve.

Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellopen.org) and other repositories.

By: Martin Hearson
Imprint: Cornell University Press
Country of Publication: United States
Dimensions: Height: 229mm, Width: 152mm, Spine: 14mm
Weight: 454g
ISBN: 9781501755989
ISBN 10: 1501755986
Series: Cornell Studies in Money
Pages: 246
Publication Date: 15 June 2021
Recommended Age: From 18 years
Audience: Professional and scholarly , Undergraduate
Format: Paperback
Publisher's Status: Active

Martin Hearson is Research Fellow at the Institute of Development Studies and International Tax Program Lead at the International Centre for Tax and Development. Follow him on X @martinhearson.

Reviews for Imposing Standards: The North-South Dimension to Global Tax Politics

Martin Hearson's Imposing Standards: The North-South Dimension to Global Tax Politics is a timely monograph that dives into the puzzling history of tax treaty negotiations between higher-income countries in the global North and lower-income countries in the global South during the last half-century. Imposing Standards is an important, well-written, and astutely argued book that casts light on a hitherto unexplored chapter in the history of global tax politics, contributes a novel theoretical approach, and establishes a new paradigm for the international tax discipline. * H-Net *