Proceedings of the 20th International RAIS Conference on Social Sciences and Humanities
In: RAIS CONFERENCE PROCEEDINGS 2020
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In: RAIS CONFERENCE PROCEEDINGS 2020
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Working paper
In: EUI Department of Law Research Paper No. 2020/14
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Working paper
In: Jeßberger, Geneuss, Why Punish Perpetrators of Mass Atrocities?, Forthcoming
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Corporate tax avoidance is both widespread and diverse in its practical mechanics. The scope of the phenomenon often leads economists to conclude that in the jungle of economic competition, tax planning (or optimisation) is among the necessary tools to ensure the survival of the fittest. This theory is increasingly associated with a Darwinian theory of economic evolution. In this paper, I develop a contrasting framework of the evolutionary political economy of corporate tax avoidance. Analysing core concepts of Old Institutionalist Economics (OIE), I examine the core drivers of corporate tax avoidance in a globalised system of states. The major contrast, I find, is between that of the corporate and legal personality and the institutional environment in which it operates. Historically, each corporate entity has been considered a separate legal person, yet a series of 'mutations' of incorporations laws created a widening gap between theory and reality, and these, in turn, give rise to tax arbitrage. Narrowing this gap, however, impinges on another venerable historical institution, the institution of sovereignty and sovereign inequality.
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In: Israel-Palestine: Lands and Peoples (Omer Bartov ed, Berghahn, 2021) 78-100
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In: Russian Foreign Economic Journal. 2020. №8
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In: Archiv des Völkerrechts, Band 58, Heft 3, S. 279
ISSN: 1868-7121
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In: German politics and society, Band 38, Heft 2, S. 90-108
ISSN: 1558-5441
World Affairs Online
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In: vol 3 Carbon & Climate Law Review (2011)
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In: King's College London Law School Graduate Student Research Paper
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In: American Journal of Comparative Law (Forthcoming)
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