Global Taxation Governance after the 2002 UN Monterrey Conference

Dries Lesage

Oxford Development Studies, 2008, vol. 36, issue 3, 281-294

Abstract: Over the past 10 years, global tax issues, such as inter-state tax competition, tax havens and the case for “global taxes”, have been receiving more attention than ever. During the preparation for the 2002 United Nations (UN) conference in Monterrey on Financing for Development, the UN considered international and domestic taxation as a vital component. The conference itself, however, did not yield many results on this point. In this context, some circles have made a case for an “International Tax Organization” (ITO). Our discussion of global taxation governance will be centred upon the ITO proposal. The most important argument put forward to support such a proposal is that it gives the South a real seat at the table in global tax governance. After having outlined the current architecture of global tax governance, four questions will be addressed. First, wherein lies the possible value-added of an ITO? Second, how has the idea thus far been received internationally? Third, what are the prospects for an ITO? Fourth, does the South really need an ITO to advance its fiscal interests? The paper analyses the political obstacles to the idea of an ITO, but also points at politically feasible alternative forms of South-South and North-South co-operation.

Date: 2008
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DOI: 10.1080/13600810802264415

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