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Neo-liberalism at a time of crisis: the case of taxation

Dries Lesage (UGent) and Mattias Vermeiren (UGent)
(2011) EUROPEAN REVIEW. 19(1). p.43-56
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Abstract
This essay explores how the global financial crisis of 2008–2009 has affected the stability of what Stephen Gill has termed the ‘new constitutionalism of disciplinary neo-liberalism’, more precisely, in the realm of international tax policy. Rather than providing an in-depth and complete empirical study of the matter, this essay will highlight certain interesting developments and touch upon a series of possibly relevant questions that could form the basis for a future research agenda. In the first section, we will examine the remarkable strength and resilience of the new constitutionalism as the institutional component of neo-liberal hegemony. Then we will proceed to an exploration of the impact of the crisis on this hegemony, also paying attention to deepening geopolitical multipolarity as an additional variable. The final, more empirical section will investigate the case of international taxation in this context, and demonstrate that new constitutionalism remains a crucial supporting pillar of neo-liberal globalisation.
Keywords
GLOBALIZATION, COMPETITION STATE

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Please use this url to cite or link to this publication:

Chicago
Lesage, Dries, and Mattias Vermeiren. 2011. “Neo-liberalism at a Time of Crisis: The Case of Taxation.” European Review 19 (1): 43–56.
APA
Lesage, D., & Vermeiren, M. (2011). Neo-liberalism at a time of crisis: the case of taxation. EUROPEAN REVIEW, 19(1), 43–56.
Vancouver
1.
Lesage D, Vermeiren M. Neo-liberalism at a time of crisis: the case of taxation. EUROPEAN REVIEW. 2011;19(1):43–56.
MLA
Lesage, Dries, and Mattias Vermeiren. “Neo-liberalism at a Time of Crisis: The Case of Taxation.” EUROPEAN REVIEW 19.1 (2011): 43–56. Print.
@article{1088725,
  abstract     = {This essay explores how the global financial crisis of 2008--2009 has affected the stability of what Stephen Gill has termed the {\textquoteleft}new constitutionalism of disciplinary neo-liberalism{\textquoteright}, more precisely, in the realm of international tax policy. Rather than providing an in-depth and complete empirical study of the matter, this essay will highlight certain interesting developments and touch upon a series of possibly relevant questions that could form the basis for a future research agenda. In the first section, we will examine the remarkable strength and resilience of the new constitutionalism as the institutional component of neo-liberal hegemony. Then we will proceed to an exploration of the impact of the crisis on this hegemony, also paying attention to deepening geopolitical multipolarity as an additional variable. The final, more empirical section will investigate the case of international taxation in this context, and demonstrate that new constitutionalism remains a crucial supporting pillar of neo-liberal globalisation.},
  author       = {Lesage, Dries and Vermeiren, Mattias},
  issn         = {1062-7987},
  journal      = {EUROPEAN REVIEW},
  keyword      = {GLOBALIZATION,COMPETITION STATE},
  language     = {eng},
  number       = {1},
  pages        = {43--56},
  title        = {Neo-liberalism at a time of crisis: the case of taxation},
  url          = {http://dx.doi.org/10.1017/S1062798710000372},
  volume       = {19},
  year         = {2011},
}

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