2005
DOI: 10.2139/ssrn.2677540
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The Political Economy of Bilateralism and Multilateralism: Institutional Choice in International Trade and Taxation

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Cited by 5 publications
(4 citation statements)
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“…In general interdependence introduces incentives for multilateralism, but these might vary with the configuration of state interests and the nature of the co‐operation problem. Where there are common interests in the enforcement of generalized rules, and where distributional issues are less acute, multilateral institutions can be expected to predominate (Rixen and Rohlfing, 2005, pp. 3, 22).…”
Section: Institutionalizing Interdependencementioning
confidence: 99%
“…In general interdependence introduces incentives for multilateralism, but these might vary with the configuration of state interests and the nature of the co‐operation problem. Where there are common interests in the enforcement of generalized rules, and where distributional issues are less acute, multilateral institutions can be expected to predominate (Rixen and Rohlfing, 2005, pp. 3, 22).…”
Section: Institutionalizing Interdependencementioning
confidence: 99%
“…It is still in place today. The dominant role of national fiscal authorities notwithstanding, the institutionalization of the international tax regime has progressed, and the OECD's Committee on Fiscal Affairs has become the most prominent multilateral forum for international tax policy matters (Rixen and Rohlfing 2005). Participation has widened to non-OECD member countries and to the private sector, which is represented in the Business and Industry Advisory Committee (BIAC).…”
Section: Electronic Commerce and The Transformation Of The Internatiomentioning
confidence: 99%
“…Why the tax treaty regime is still organized bilaterally although, as many argue, a multilateral regime would be much more efficient and effective is, in itself, an interesting question. 25 Still, there can be no doubt that the spread of this regime is a reaction to the increased coordination needs of national tax administrations in a globalized economy.…”
Section: International Cooperationmentioning
confidence: 99%