Policy diffusion within international organizations: A bottom-up analysis of International Monetary Fund tax work in Panama, Seychelles, and the Netherlands

Ylönen, Matti

doi:10.35188/unu-wider/2017/383-7

Cited by 3 publications

(1 citation statement)

References 29 publications

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“…Beyond the economics and economic geography literatures, the IMF prefers the term offshore financial centre (OFC), with a mandate that is cantered more on issues related to international financial stability and regulatory oversight than on tax ones (Ylönen, 2017). However, the use of this term has also been inconsistent, with a tendency to exclude important centres such as the City of London (Palan, 1998).…”

Section: Defining Measuring and Categorizing Tax Havensmentioning

confidence: 99%

Tax havens and international business: A conceptual framework of accountability‐avoiding foreign direct investment

Temouri

Budhwar

Jones

et al. 2021

Int J Management Reviews

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By taking an objective and scientific bibliometric analysis approach, this paper presents the first review of the extant knowledge base on tax havens. This analysis has guided us in developing an overarching theoretical framework that examines the determinants of the use of tax havens by multinational enterprises (MNEs).Based on our systematic review and theoretical framework, we were able to develop and introduce a new concept, called accountability-avoiding FDI (foreign direct investment), which is distinct from the standard FDI motives identified in the international business (IB) literature. Our review also makes a contribution by explaining how various definitions, measurements, methodologies and categorizations of tax havens can lead to differing and mixed results. Given that the tax haven literature is of a cross-disciplinary nature, we specifically make a case for how the IB community can make a stronger contribution to our understanding of tax haven activity and its ramifications. We conclude the paper with suggestions for the future research that IB and management scholars could pursue in order to contribute unique insights to the area of MNE strategy and the implications of tax haven investments for countries, various industries and the MNEs themselves.

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Section: Defining Measuring and Categorizing Tax Havensmentioning

confidence: 99%

Tax havens and international business: A conceptual framework of accountability‐avoiding foreign direct investment

Temouri

Budhwar

Jones

et al. 2021

Int J Management Reviews

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A critique of the Laffer theorem’s macro-narrative consequences for corporate tax avoidance from a Global Wealth Chain perspective

Morgan

2020

Globalizations

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How the World Bank Engages with the Sustainable Development Goal on Reducing Inequalities: A Case of Organizational Jiu-Jitsu

Driel

Biermann

Vijge

2023

Global Studies Quarterly

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In 2015, the United Nations agreed on seventeen Sustainable Development Goals (SDGs) to mobilize various actors, including international organizations, for a global transformation toward sustainability. The expectation was that international organizations would assist in the implementation of the goals and encourage, support, or coordinate others to work toward their achievement. But have international organizations over the last 8 years changed their behavior because of the SDGs? We present an in-depth examination of how the World Bank, an influential international organization with a broad development mandate, has engaged with the SDGs, especially with SDG 10 that seeks to reduce inequalities. Based on a mixed-method approach that included the study of 326 key documents and 23 interviews, we found no evidence of a policy impact of the SDGs on the World Bank. Instead, we conclude that the World Bank’s engagement with the SDGs can best be described as “organizational jiu-jitsu,” mobilizing the metaphor of the ancient martial art in which an actor uses the force and strength of the opponent to advance one’s own position. We argue that the World Bank used the growing momentum of the SDGs to further its strategic objectives without being influenced by the SDGs in turn. The bank engaged with the SDGs selectively; efforts to integrate the goals into organizational practices remained limited; and their inclusion in country-level processes is primarily voluntary. These findings, which may be similar for other powerful international organizations, raise important questions about the ability of global goal-setting to realize a transformative impact.

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Policy diffusion within international organizations: A bottom-up analysis of International Monetary Fund tax work in Panama, Seychelles, and the Netherlands

Cited by 3 publications

References 29 publications

Tax havens and international business: A conceptual framework of accountability‐avoiding foreign direct investment

Tax havens and international business: A conceptual framework of accountability‐avoiding foreign direct investment

A critique of the Laffer theorem’s macro-narrative consequences for corporate tax avoidance from a Global Wealth Chain perspective

How the World Bank Engages with the Sustainable Development Goal on Reducing Inequalities: A Case of Organizational Jiu-Jitsu

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