- EAN13
- 9782940503520
- Éditeur
- Graduate Institute Publications
- Date de publication
- 30/06/2014
- Collection
- eCahiers de l’Institut
- Langue
- anglais
- Fiches UNIMARC
- S'identifier
The Negotiations of a Tax Agreement between Switzerland and Germany
Double Trouble in Double-Level Diplomacy
Misha Nagelmackers-Voinov
Graduate Institute Publications
eCahiers de l’Institut
Livre numérique
-
Aide EAN13 : 9782940503520
- Fichier PDF, libre d'utilisation
- Fichier EPUB, libre d'utilisation
- Fichier Mobipocket, libre d'utilisation
- Lecture en ligne, lecture en ligne
2.99
This ePaper analyses the negotiations of an agreement on tax cooperation
between Switzerland and Germany in 2012. The paper looks at the importance of
the balance of power and reveals how domestic constraints and a shrinking win-
set can affect double-level negotiations. It also offers an illustration of
how governments can shape domestic politics by using international debates
while still facing conflicting interests along the increasingly blurred line
of domestic and international interests. It argues that the failure of
international negotiations comes from actors misreading their own domestic
political or ratification processes, rather than from parties’ incomplete
information about each other’s political or ratification processes. Most of
all, it shows how “politically constructed ideologies” and stereotypical views
– in this case the definition of "fair" taxes or the concept of "privacy" –
make it nearly impossible to reach an agreement.
between Switzerland and Germany in 2012. The paper looks at the importance of
the balance of power and reveals how domestic constraints and a shrinking win-
set can affect double-level negotiations. It also offers an illustration of
how governments can shape domestic politics by using international debates
while still facing conflicting interests along the increasingly blurred line
of domestic and international interests. It argues that the failure of
international negotiations comes from actors misreading their own domestic
political or ratification processes, rather than from parties’ incomplete
information about each other’s political or ratification processes. Most of
all, it shows how “politically constructed ideologies” and stereotypical views
– in this case the definition of "fair" taxes or the concept of "privacy" –
make it nearly impossible to reach an agreement.
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