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Resistance in tax and transparency standards: small states’ heterogenous responses to new regulations

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In the wake of the financial crisis of 2007–2009, by means of a major Western state-led initiative in tax cooperation designed to eliminate tax evasion in the world, offshore financial… Click to show full abstract

In the wake of the financial crisis of 2007–2009, by means of a major Western state-led initiative in tax cooperation designed to eliminate tax evasion in the world, offshore financial centers were...

Keywords: tax; resistance tax; transparency standards; tax transparency; small states; standards small

Journal Title: Review of International Political Economy
Year Published: 2020

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