Dysfunctional policy transfer in national tax blacklists

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Title Dysfunctional policy transfer in national tax blacklists
Author Sharman, Jason Campbell
Journal Name Governance: An International Journal of Policy, Administration, and Institutions
Year Published 2010
Place of publication United States
Publisher Wiley-Blackwell
Abstract Common 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.
Peer Reviewed Yes
Published Yes
Alternative URI http://dx.doi.org/10.1111/j.1468-0491.2010.01501.x
Copyright Statement 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
Volume 23
Issue Number 4
Page from 623
Page to 639
ISSN 0952-1895
Date Accessioned 2010-11-03
Language en_US
Research Centre Centre for Governance and Public Policy
Faculty Griffith Business School
Subject Comparative Government and Politics
URI http://hdl.handle.net/10072/35066
Publication Type Journal Articles (Refereed Article)
Publication Type Code c1

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