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dc.contributor.authorSharman, JC
dc.date.accessioned2017-05-03T15:21:09Z
dc.date.available2017-05-03T15:21:09Z
dc.date.issued2010
dc.date.modified2012-02-10T02:22:10Z
dc.identifier.issn0952-1895
dc.identifier.doi10.1111/j.1468-0491.2010.01501.x
dc.identifier.urihttp://hdl.handle.net/10072/35066
dc.description.abstractCommon sense and much of the policy transfer literature suggests that learning from abroad delivers better policy at lower cost. In contrast, this article argues that policy transfer in tax blacklists has been a dysfunctional process tending to replicate errors. Rather than reflecting learning, normative mimicry, or market pressures, over-committed policymakers have responded to complexity and crisis by unreflectively cutting and pasting from foreign models. Facing a short-term political imperative to "do something" about tax evasion in an environment of fiscal crisis, many policy makers have compiled blacklists of tax havens by copying lists of "the usual suspects" from abroad. Evidence for both the process of transfer and the dysfunctional nature of resulting policy is provided by tracking recurring errors in these lists that are unlikely to have arisen independently.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.format.extent93472 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglish
dc.language.isoeng
dc.publisherWiley-Blackwell
dc.publisher.placeUnited States
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom623
dc.relation.ispartofpageto639
dc.relation.ispartofissue4
dc.relation.ispartofjournalGovernance: An International Journal of Policy, Administration, and Institutions
dc.relation.ispartofvolume23
dc.rights.retentionY
dc.subject.fieldofresearchPolicy and administration
dc.subject.fieldofresearchPolitical science
dc.subject.fieldofresearchComparative government and politics
dc.subject.fieldofresearchOther law and legal studies
dc.subject.fieldofresearchcode4407
dc.subject.fieldofresearchcode4408
dc.subject.fieldofresearchcode440803
dc.subject.fieldofresearchcode4899
dc.titleDysfunctional policy transfer in national tax blacklists
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.facultyGriffith Business School, School of Government and International Relations
gro.rights.copyright© 2010 Blackwell Publishing. This is the pre-peer reviewed version of the following article: Dysfunctional policy transfer in national tax blacklists, Governance Volume 23, Issue 4, pages 623–639, October 2010, which has been published in final form at http://dx.doi.org/10.111/j.1468-0491.2010.01501.x
gro.date.issued2010
gro.hasfulltextFull Text
gro.griffith.authorSharman, Jason C.


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