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Full-Text Articles in Social and Behavioral Sciences
Offshore Strategies In Global Political Economy: Small Islands And The Case Of The Eu And Oecd Harmful Tax Competition Initiatives, Richard Woodward
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 …
Remoulding The Critical Junctures Approach, John Hogan
Remoulding The Critical Junctures Approach, John Hogan
Articles
This paper improves our understanding of critical junctures, a concept employed in historical institutionalism for exploring change. However, the concept lacks rigour, weakening our ability to define critical junctures. Of late, academics have utilized other mechanisms to identify change in historical institutionalism. Thus, it is within this context that the critical junctures approach is remoulded through the specification of standards, hence reducing uncertainty as to what constitutes a critical juncture. The remoulded approach is employed here in examining change in the Irish Congress of Trade Unions’ ~ICTU! influence over public policy in 1987.
Age Concern: The Future Of The Oecd, Richard Woodward
Age Concern: The Future Of The Oecd, Richard Woodward
Articles
‘Life’, so the adage has it, ‘begins at 40’. But, as American journalist Helen Rowland wryly observed, ‘so do fallen arches, rheumatism, faulty eyesight, and the tendency to tell a story to the same person, three or four times’. Such a sentiment should resonate within the Parisian corridors of the Organisation for Cooperation and Development (OECD) which celebrates its 45th anniversary on 30 September. Rival institutional developments, evolving geo-political realities, hostility from non-governmental organisations (NGOs) and the absence of a precisely defined mission statement have marred the OECD’s fifth decade and left the organisation struggling to justify its place in …