Schmidt, V.(2010)'Taking ideas and discourse seriously: explaining change through
discursive institutionalism as the fourth “new institutionalism”', European Political Science …

When most political economists talk about finance they mean the conventional banking
sector that is subject to reserve requirements and other regulations but enjoying the safety …

Non-governmental organisations use benchmarks as a form of symbolic violence to place
political pressure on firms, states, and international organisations. The development of …

Anti-money laundering (AML) activities are part of an institutionalized, global, and
increasingly prescriptive regime, covering a growing set of predicate offences. Yet with much …

The G20 and the OECD recently claimed two successes in global tax governance: adopting
automatic exchange of banking information in 2014, and the 2015 BEPS project on taxation …

In The Hypocritical Hegemon, Lukas Hakelberg takes a close look at how US domestic
politics affects and determines the course of global tax policy. Through an examination of …

The global financial crisis and leaked documents such as the Panama Papers highlighted
the important role of financial secrecy in the global economy. Although international …

Secrecy jurisdictions provide opportunities for nonresidents to escape the laws and
regulations of their home countries by allowing them to hide their identities. In this paper we …

In a series of recent cases, the Supreme Court has vigorously applied the presumption
against extraterritoriality to curtail the territorial reach of federal statutes. During the same …

Research Highlights and Abstract Contextualises and clarifies the case for unitary taxation In
so doing sets out the structural and institutional constraints of the current system of taxation …