Logic of Appropriateness or Logic of Consequence?

This book provides an alternative explanation to existing constructivist accounts of the OECD campaign against tax havens. It reinterprets the OECD project through a neoliberal institutionalist lens and offers a different take on each major historical development. It brings the narrative up to date, explaining the underlying causes in a manner consistent with the neoliberal reinterpretation. It finishes by considering what this account might predict for the future of tax information exchange. It finds that transformative change happens in accordance with state interests rather than with identities and norms. International institutions fundamentally exist to advance the interests of their member-states and will adapt their goals to reflect changing collective interests. States that are coerced to change their behaviour can be expected to comply only to the extent required to avoid sanctions.

Autorentext

Melinda holds a Master of International Relations from Victoria University and is a qualified lawyer. She was formerly a Senior Policy Analyst for the New Zealand Inland Revenue Department where she worked in International Tax Policy on bilateral Double Taxation Agreements. She is now employed as a Political Advisor to the British Foreign Office.