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In: International studies quarterly: the journal of the International Studies Association, Band 42, Heft 4, S. 625-643
ISSN: 1468-2478
In: Global society: journal of interdisciplinary international relations, Band 12, Heft 3, S. 323-341
ISSN: 1469-798X
In: Futures, Band 30, Heft 1, S. 63-73
In: International studies quarterly: the journal of the International Studies Association, Band 42, Heft 4, S. 625-644
ISSN: 0020-8833, 1079-1760
In: Futures: the journal of policy, planning and futures studies, Band 30, Heft 1, S. 63-74
ISSN: 0016-3287
In: The journal of development studies: JDS, Band 30, Heft 2, S. 526-527
ISSN: 0022-0388
In: International studies notes of the International Studies Association, Band 17, Heft 3, S. 22
ISSN: 0094-7768
In: Millennium: journal of international studies, Band 17, Heft 2, S. 372-374
ISSN: 1477-9021
In: Millennium: journal of international studies, Band 17, Heft 1, S. 157-159
ISSN: 1477-9021
In: Millennium: journal of international studies, Band 17, Heft 1, S. 67-70
ISSN: 1477-9021
In: Millennium: journal of international studies, Band 16, Heft 3, S. 578-580
ISSN: 1477-9021
In: Millennium: journal of international studies, Band 16, Heft 2, S. 383-384
ISSN: 1477-9021
In: Millennium: journal of international studies, Band 15, Heft 3, S. 456-457
ISSN: 1477-9021
In: Millennium: journal of international studies, Band 15, Heft 2, S. 276-278
ISSN: 1477-9021
In: Review of evolutionary political economy: REPE, Band 1, Heft 2, S. 161-182
ISSN: 2662-6144
AbstractCorporate 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.
