Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition

In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damag

High-profile scandals and increasing public debt after the financial crisis have put international taxation high on the political agenda. This book offers a rar

ÔThis book is an exceptionally interesting and well-researched analysis of one of the most important reforms in global governance that have been put into place

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. A