Pathways to international tax governance: has the German G20 presidency made a difference?

von Haldenwang, Christian / Jakob Schwab
External Publications (2018)

published on Global Summitry, 1-15

DOI: 10.1093/global/guy006
Information

The article provides an overview over recent developments in the field of global tax cooperation, with a specific focus on the activities of the G20 under the German presidency. It argues that Germany has mostly limited itself to following-up on previous initiatives, rather than presenting new initiatives concerning the international tax governance structure. Progress has been achieved with regard to fighting tax avoidance by multinational corporations and exchanging information between tax authorities. However, these changes are insufficient to address spillovers arising from mismatches between public finance and public service delivery. Developing countries in particular are challenged to manage such spillovers under the current international tax system.

About the authors

Haldenwang, Christian von

Political Scientist

Haldenwang

Schwab, Jakob

Economist

Schwab

Further experts

Dafe, Florence

Social Scientist 

Gudibande, Rohan

Economist 

Hilbrich, Sören

Economy 

Laudage, Sabine

Economy 

Mehl, Regine

Political Science 

Nowack, Daniel

Political Scientist 

Olekseyuk, Zoryana

Economist 

Schiller, Armin von

Political Scientist 

Sommer, Christoph

Economist 

Stewart, Benjamin

Social Science 

Volz, Ulrich

Economist 

Wehrmann, Dorothea

Sociology