Supranational Vertical Systemic Diffusion: Assessing States’ Policy Adoption of OECD’s BEPS Project

• In Event: Diffusion and Comparative State Policy

Brief Overview

Transparency through coordinated tax information exchange is a core element in the OECD's fight against tax evasion and BEPS. We analyze the policy diffusion at the international level derived from a supranational organism across sovereign states.

Author

• David Morales Olalla, University of Illinois at Chicago