Tax Disputes under Institutional Instability: Theory and Implications
Year: 2012
Type: article
Abstract: This article aims to offer the first structural analysis of tax disputes under institutional instability using a core element of the international tax regime as an example. It offers a theory grounded on M ancur O lson's seminal contribution to group dynamics, the logic of collective action. It also suggests implications of this theory that might help to address key enforcement issues faced by the international tax regime in a frequent context worldwide: institutionally unstable countries.
Source: Modern Law Review
Author: Eduardo Baistrocchi
Institution: London School of Economics and Political Science
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W1586827705