As the new academic year gets underway, it’s time for me to promote a review piece that Rasmus Christensen and I published over the summer. We provide a framing of current developments in global tax governance from a political economy perspective. The piece is written at introductory level and fills the gap for an overview reading in university courses. It is framed as a review of four interdisciplinary books, all of which we recommend. Oh and it’s open access, thanks to EU funding!
Here’s the abstract:
The financial crisis of 2007–2009 is now broadly recognised as a once-in-a-generation inflection point in the history of global economic governance. It has also prompted a reconsideration of established paradigms in international political economy (IPE) scholarship. Developments in global tax governance open a window onto these ongoing changes, and in this essay we discuss four recent volumes on the topic drawn from IPE and beyond, arguing against an emphasis on institutional stability and analyses that consider taxation in isolation. In contrast, we identify unprecedented changes in tax cooperation that reflect a significant contemporary reconfiguration of the politics of global economic governance writ large. To develop these arguments, we discuss the links between global tax governance and four fundamental changes underway in IPE: the return of the state through more activist policies; the global power shift towards large emerging markets; the politics of austerity and populism; and the digitalisation of the economy.
This table sets out the trends we identify, and our explanation of how they are affecting tax politics.
And here are the books we discuss:
Dietsch, P., & Rixen, T. (Eds). (2016). Global Tax Governance: What is wrong with it and how to fix it. Colchester: ECPR Press.
Fairfield, T. (2015). Private wealth and public revenue in Latin America: Business power and tax politics. Cambridge: Cambridge University Press.
Harrington, B. (2016). Capital without borders: Wealth managers and the one percent. Cambridge, MA: Harvard University Press.
Jogarajan, S. (2018). Double taxation and the league of nations. Cambridge: Cambridge University Press.
Martin Hearson 
Been interested in your views on the unified package
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As requested! https://martinhearson.net/2019/10/14/the-oecds-digital-tax-proposal-untangling-the-impact-of-pillar-one-on-developing-countries/