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Tax Disputes under Institutional Instability: Theory and Implications
Author(s) -
Baistrocchi Eduardo
Publication year - 2012
Publication title -
the modern law review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.37
H-Index - 22
eISSN - 1468-2230
pISSN - 0026-7961
DOI - 10.1111/j.1468-2230.2012.00914.x
Subject(s) - context (archaeology) , enforcement , collective action , law and economics , economics , grounded theory , core (optical fiber) , element (criminal law) , political science , public economics , sociology , qualitative research , law , engineering , geography , telecommunications , politics , social science , archaeology
This article aims to offer the first structural analysis of tax disputes under institutional instability using a core element of the international tax regime as an example. It offers a theory grounded on M ancur O lson's seminal contribution to group dynamics, the logic of collective action. It also suggests implications of this theory that might help to address key enforcement issues faced by the international tax regime in a frequent context worldwide: institutionally unstable countries.