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

von Haldenwang, Christian / Jakob Schwab
Externe Publikationen (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

Nowack, Daniel

Political Scientist 

Olekseyuk, Zoryana

Economist 

Vogel, Johanna

International Cultural Economist 

Volz, Ulrich

Economist 

Wehrmann, Dorothea

Sociologist 

Sommer, Christoph

Economist 

Hilbrich, Sören

Economist 

Keil, Jonas

Ökonom 

Gudibande, Rohan

Economist 

Berensmann, Kathrin

Economist 

Gonsior, Victoria

Ökonomin 

Laudage, Sabine

Economist 

Mehl, Regine

Political Scientist 

Reiners, Wulf

Political Scientist