The Global Governance of Tax and Financial Services: Who Regulates, Who Wins, Who Loses

税收和金融服务的全球治理：谁监管，谁赢，谁输

• 批准号: DP0452269
• 负责人: Prof Jason Sharman
• 金额: $ 7.29万
• 依托单位: The University of Sydney
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2004
• 资助国家: 澳大利亚
• 起止时间: 2004-04-30 至 2007-04-30
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP0452269
• 关键词: Global; Governance; Tax; Financial; Services

This project analyses the role of power in the global economy, specifically, whether powerful states can establish global rules concerning tax and financial services by coercion. Large states working through international organisations have floated global tax and financial standards that would regulate international competition for mobile investment but also impose disproportionate costs on small states. If coercion is cheap and easy to use in solving economic disputes large states will be able to impose these standards on small states. If not, large states will instead have to compromise or offer compensation to establish effective regulations.

该项目分析了权力在全球经济中的作用，特别是，强大的国家是否可以通过胁迫建立有关税收和金融服务的全球规则。大国通过国际组织提出了全球税收和金融标准，这些标准将规范移动的投资的国际竞争，但也会给小国带来不成比例的成本。如果在解决经济争端时，强制手段既便宜又容易使用，那么大国就能够将这些标准强加给小国。否则，大国将不得不妥协或提供补偿，以建立有效的监管。