Show simple item record

dc.contributor.authorSharman, Jasonen_US
dc.date.accessioned2017-04-04T21:30:08Z
dc.date.available2017-04-04T21:30:08Z
dc.date.issued2010en_US
dc.date.modified2012-02-10T02:22:10Z
dc.identifier.issn09521895en_US
dc.identifier.doi10.1111/j.1468-0491.2010.01501.xen_US
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.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_US
dc.format.extent93472 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglishen_US
dc.language.isoen_US
dc.publisherWiley-Blackwellen_US
dc.publisher.placeUnited Statesen_US
dc.relation.ispartofstudentpublicationNen_US
dc.relation.ispartofpagefrom623en_US
dc.relation.ispartofpageto639en_US
dc.relation.ispartofissue4en_US
dc.relation.ispartofjournalGovernance: An International Journal of Policy, Administration, and Institutionsen_US
dc.relation.ispartofvolume23en_US
dc.rights.retentionYen_US
dc.subject.fieldofresearchComparative Government and Politicsen_US
dc.subject.fieldofresearchcode160603en_US
dc.titleDysfunctional policy transfer in national tax blacklistsen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.facultyGriffith Business School, School of Government and International Relationsen_US
gro.rights.copyrightCopyright 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.xen_US
gro.date.issued2010
gro.hasfulltextFull Text


Files in this item

This item appears in the following Collection(s)

  • Journal articles
    Contains articles published by Griffith authors in scholarly journals.

Show simple item record