About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

33 Fordham Int'l L.J. 649 (2009-2010)
Who is Making International Tax Policy: International Organizations as Power Players in a High Stakes World

handle is hein.journals/frdint33 and id is 659 raw text is: ARTICLES WHO IS MAKING INTERNATIONAL TAX POLICY?: INTERNATIONAL ORGANIZATIONS AS POWER PLAYERS IN A HIGH STAKES WORLD Diane Ring* INTRODUCTION In a world in which international tax policy is no longer predominantly within the purview of the individual state, and the number of important international tax questions has grown dramatically, where is the locus of power? If there are many questions regarding international tax policy, and if they must be evaluated beyond the level of the individual state, where is the evaluation taking place? Who is directing it and what is the nature of their influence? These questions all point to the examination of international organizations in shaping tax policy. Certainly both state and nonstate actors, including international organizations, actively research, debate, and advocate for tax policy. Moreover, to the extent that states and others are coming together to discuss and contemplate questions of international tax, their conversations usually occur within the context of organizations. Such organizations, therefore, have the potential to wield influence and power over tax policy choices. Are these international organizations exercising influence? In what form and to what effect? Should we be concerned about their role? Despite the importance of international organizations in tax policy, there has been relatively limited research devoted solely to * Professor of Law, Boston College Law School. I would like to thank the Paulus Endowment for Tax Programs for its generous support. I am grateful for comments from Hugh Ault, Kim Brooks, Allison Christians, James Repetti, and the participants in the McGill University Faculty of Law Tax Policy Workshop, the Critical Tax Theory Workshop, the Law & Society Meeting Denver Session on International Tax, and the Hebrew University Law School Tax Policy Workshop. I would also like to thank my research assistants, Clyde Choi, Doug Dorval, Marissa Dungey, Elizabeth Kinsman, Eileen Lee, and Matthew Mauntel for their valuable work. 649

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most