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The Organisation For Economic Cooperation And Development (2nd Edition) (Introduction), Richard Woodward

Books/Book Chapters

Celebrating its 60th anniversary in 2021, the Organisation for Economic Cooperation and Development (OECD) is routinely heralded as one of the leading organs of global governance, yet it remains one of the least written about and least well understood of our major global institutions.

This fully revised and updated second edition builds a well-rounded understanding of this crucial, though often neglected, institution. A range of clearly written chapters chart the origins and evolution of the organization, comprehend its influence, examine its current agenda, and evaluate its future prospects. Rather than the simplified characterizations of the OECD as a “rich-country’s club” …

The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward

Books/Book Chapters

No abstract provided.

A Strange Revolution: Mock Compliance And The Failure Of The Oecd’S International Tax Transparency Regime, Richard Woodward

Books/Book Chapters

No abstract provided.

From Boom To Doom To Boom: Offshore Financial Centres And Development In Small States, Richard Woodward

Articles

During the 1990s tax havens and offshore financial centres (OFCs) were subject to a string of initiatives designed to raise their tax and regulatory regimes to accepted international standards. Many commentators forecast that this would lead to the demise of OFCs, a worry for the many small states whose economic well being depended heavily on the provision of offshore financial services. Despite this regulatory onslaught many small state OFCs have prospered in the new millennium. This paper seeks to explain this apparent paradox by arguing that (1) international initiatives were riddled with loopholes and exceptions that have been gleefully seized …

Offshore Strategies In Global Political Economy: Small Islands And The Case Of The Eu And Oecd Harmful Tax Competition Initiatives, Richard Woodward

Articles

This article investigates how recent attempts by the European Union (EU) and the Organisation for Economic Co-operation and Development (OECD) to clamp down on harmful tax competition will affect small island economies with offshore financial centres (OFCs). It argues that although there are legitimate concerns about the initiatives, the likelihood that small island OFCs will disappear is remote. A confluence of factors have forced the EU and OECD to dilute their original proposals to the extent that while some marginal OFCs may be driven out of existence, more sophisticated OFCs will be unharmed and may even benefit from this supposed …

"Offshore” Or “Shorn Off”: The Oecd’S Harmful Tax Competition Initiative And Development In Small Island Economies, Richard Woodward

Books/Book Chapters

The difficulties of developing and executing a sustainable development program in Small Island Economies (SIEs) are well documented. Comparatively small domestic markets, remote export markets, a dearth of natural and human resources, susceptibility to environmental change and natural disasters, plus limitations on the state’s capacity to govern economic activity have narrowed the range of feasible development strategies resulting in a reliance on sectors vulnerable to the vicissitudes of the global economy.

The Organisation For Economic Cooperation And Development, Richard Woodward

Articles

This article reviews the role of the OECD, a much cited but little studied institution, in global governance.