Defining the boundaries of legitimate state practice: norms, transnational actors and the OECD's project on harmful tax competition 1

摘要: International cooperation could help governments regulate mobile transnational corporations (TNCs), but is itself embedded in political processes which TNCs and other private actors exercise influence. This study of the OECD's project on“Harmful Tax Competition”argues that international has done little to enhance governments' capacities tax TNCs, normative deliberations played central roles were crucial this outcome. State-centric, functionalist models therefore need be supplemented with insights from social constructivism greater attention non-state actors. In process defining a boundary between legitimate illegitimate forms competition, liberal economic norms encouraged narrow focus on preferences rather than corporate rates, materially weak havens able use arguments persuade OECD moderate its demands, part because ...