Diverse Interests and International Legitimation: Public Choice Theory and the Politics of International Tax
In her article, Mason concludes that politics – or “bargaining over national interests”— “will play a starring role in determining the outcomes” of the current digital tax project. In this essay, I apply public choice theory to the politics of international tax and argue that two questions can shape...
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| Format: | Article |
| Language: | English |
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Cambridge University Press
2020-01-01
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| Series: | AJIL Unbound |
| Online Access: | https://www.cambridge.org/core/product/identifier/S2398772320000537/type/journal_article |