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Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of 'the power to tax' in an era of globalization, illustrating that tax sovereignty is both shaped and constrained by an international tax regime.

This book applies the analytical approach called Historical Institutionalism (HI)- so far mostly used within comparative politics-to the field of International Relations (IR). It provides an introduction to HI concepts and makes an argument for why it is particularly well-suited for understanding current developments within international institutions. In particular, it helps us to understand the combination of change and stability that together form the dynamics of institutional development over time.
It is the first book to collect original, empirical research applying historical...