CEU Electronic Theses and Dissertations, 2013
| Author | Hudackova, Silvia |
|---|---|
| Title | Tax Havens Regulation: Policy Paradox on the International Level? |
| Summary | The thesis explores three political initiatives of global leverage that aimed to regulate tax avoidance and tax evasion facilitated through tax havens. By using Policy Paradox concept of Deborah Stone, I analyzed the political discourse of Harmful Tax Competition initiative that began in 1998, Tax Information Exchange that originated in 2009 and Base Erosion and Profit Shifting initiative that started in February 2013. By examining the key actors, their goals, rhetorical strategies and arguments that were publicly available, the thesis offers a unique insights in the international decision-making process of these initiatives. The thesis discovered that the actors, the goals of the initiatives, and arguments that were used are very similar in all three analyzed initiatives. Therefore, the author suggests that they should be perceived as a single ongoing initiative that gradually aims to achieve the stated goals. The thesis also shows that in accordance with expectations, Policy Paradox concept that was originally intended for national decision making analysis is suitable for application on the analysis of international policy making processes. |
| Supervisor | Laura von Daniels |
| Department | Political Science MA |
| Full text | https://www.etd.ceu.edu/2013/hudackova_silvia.pdf |
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