The Political Economy of ‘Tax Spillover’: A New Multilateral Framework

Author:

Baker Andrew1ORCID,Murphy Richard2ORCID

Affiliation:

1. University of Sheffield

2. City, University of London

Publisher

Wiley

Subject

Law,Management, Monitoring, Policy and Law,Political Science and International Relations,Economics and Econometrics,Global and Planetary Change

Reference60 articles.

1. A partial race to the bottom: corporate tax developments in emerging and developing economies

2. Action Aid(2018)Stemming the Spills: Guiding Framework for Undertaking National Tax Spillover Analyses[online]. Available from:http://www.actionaid.org/sites/files/actionaid/stemming_the_spills_online.pdf[Accessed 1 February 2019].

3. APPG Responsible Tax(2016).A More Responsible Global Tax System or a Sticking Plaster? An Examination of the OECD's Base Erosion and Profit Shifting (BEPS) process and recommendations[online]. file:///C:/Users/admin/Downloads/Sticking‐Plaster‐APPG‐Responsible‐Tax‐Report%20(1).pdf [Accessed 1 February 2019].

4. Corporations, Society, and the State: A Defense of the Corporate Tax

5. The ‘public interest’ agency of international organizations? The case of the OECD Principles of Corporate Governance

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