Actors and Authority in the International Tax Ecosystem

Jakob Laage-Thomsen, Leonard Seabrooke

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This chapter provides an interdisciplinary framework for understanding changes in the international tax ecosystem. The chapter describes three broad disciplinary approaches to taxation grouped according to assumptions of how actors operate and project authority. On this basis, the international tax ecosystem framework consists of four components, with associated actors and forms of authority: jurisdictions, political mandates, markets, and normative environments. The framework emphasizes a sensitivity to different kinds of actorhood, and how changes are driven by actors’ claims to different forms of authority. After outlining the history of the international tax ecosystem, the framework is applied to present the most important changes to the tax ecology in the last decade. We argue that the evolution in the ecosystem is characterized by persistent legal indeterminacy and political complexity. The scholarly concern, then, is being open to different forms of actorhood and authority while untangling evolution within the international tax ecosystem.
Original languageEnglish
Title of host publicationCombating Fiscal Fraud and Empowering Regulators : Bringing Tax Money back into the COFFERS
EditorsBrigitte Unger, Lucia Rossel, Joras Ferwerda
Number of pages26
Place of PublicationOxford
PublisherOxford University Press
Publication date2021
ISBN (Print)9780198854722
Publication statusPublished - 2021


  • Authority
  • International tax ecosystem
  • Expertise
  • Taxation
  • Jurisdictions
  • Political mandates
  • Markets
  • Normative environments

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