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The book explores the politicization of global tax governance, analyzing the factors that influence the intensity and nature of public debates surrounding it. It presents an integrated theory that examines the evolution of tax governance institutions, specifically focusing on the EU and OECD. By detailing the institutional design and policy developments over time, the author provides insights into the complexities of international tax governance and its political implications.
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The Politics of Global Tax Governance, Henning Schmidtke
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- Année de publication
- 2021
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