This article analyzes the institutional design of international double tax avoidance. The basic argument is that double tax avoidance exhibits the strategic structure of a coordination game with a distributive conflict. The distribution of tax revenues depends on the asymmetry of investment...

The observation that the international institutional order has proven highly resilient in the face of exogenous shocks, while at the same time undergoing significant changes, has focused scholarly attention on questions of "institutional development" This book addresses the challenge of...