Dries Lesage

Dries Lesage
Ghent University | UGhent

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48
Publications
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457
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Publications

Publications (48)
Chapter
Full-text available
This chapter investigates the introduction of Medium-Term Revenue Strategies (MTRS) in developing countries as part of technical assistance for tax capacity building. The MTRS concept was devised by the Platform for Collaboration on Tax and is supposed to be a holistic high-level roadmap for tax policy reform around which civil society and external...
Book
Full-text available
This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy (MTRS) concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project...
Article
This article investigates the BRICs’ involvement in the adoption of Automatic Exchange of Information (AEoI) by the G20 and the Organisation for Economic Cooperation and Development (OECD) as a major breakthrough in the global fight against tax evasion. Our main questions concern the BRICs’ willingness to accept AEoI, and their agreement to the Wes...
Article
By geography, the EU and Turkey are destined to be strategic partners. Yet, the relation is in a bad shape. This essay argues that neither can afford this. There are two keys to an improved relationship. The first is that President Recep Tayyip Erdogan and the governmental Justice and Development Party (AKP) use their unprecedented power to kick-st...
Book
Full-text available
The rise of new powers such as China and India is sending shockwaves through the global multilateral system. Yet, not every multilateral institution is affected in the same way and many institutions have developed different responses to the global power shift. This volume is the first to systematically examine these different responses. It looks in...
Chapter
Full-text available
The introduction sets the stage for the book by describing how the global multilateral architecture is cracking under the tectonic power shifts that characterize the world economy. It sketches the debate about the necessity and feasibility of adapting international institutions to these new realities. The introduction explains that the main purpose...
Chapter
The International Monetary Fund (IMF) has long been under fire for not adapting its governance and quota structure to the growing economic weight of emerging and developing countries in the world order. Starting from the preferences of the main players (BRICS, US and advanced European countries), this chapter discusses the 2010 quota and governance...
Article
This article analyzes the recent G20 initiatives on taxation, more precisely on “base erosion and profit shifting” (BEPS) in the area of corporate taxation and the new G20 norm of automatic exchange of information (AEoI) with regard to foreign accounts. After having reflected on the special relationship between the G20 and the OECD, the discussion...
Article
Full-text available
The global financial crisis moved the International Monetary Fund (IMF) back to the center stage, after some years of disengagement by major emerging markets and developing countries (EMDCs). Neo-liberal institutionalism predicts that crises in a highly interdependent world induce states to strengthen multilateral institutions. In the case of the I...
Article
The purpose of this article is to reveal how two organizations from the OECD system-the Organisation for Economic Co-operation and Development and the International Energy Agency-are maneuvering strategically to retain their focal places in the regime complexes that developed around taxation and energy, respectively. It argues that their bid for le...
Article
Full-text available
The global financial crisis moved the International Monetary Fund (IMF) back to the center stage, after some years of disengagement by major emerging markets and developing countries (EMDCs). Neo-liberal institutionalism predicts that crises in a highly interdependent world induce states to strengthen multilateral institutions. In the case of the I...
Chapter
Full-text available
Introduction: new constitutionalism and taxation This chapter explores how the global financial crisis of 2008–9 has affected the stability of the ‘new constitutionalism of disciplinary neo-liberalism’ in the realm of international tax policy. New constitutionalism forms a principal institutional component of neo-liberal hegemony. In neo-Gramscian...
Article
Most people’s answer to this question would be: »Yes; and the sooner the better! « The G8 is both an unknown quantity and very controversial. It seems that former British Prime Minister Tony Blair, who turned »his « 2005 Gleneagles summit into an unprecedented spectacle, is the only genuine G8 lover on Earth (but even he thinks the body’s current c...
Article
Full-text available
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’,1 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 cer...
Article
In recent years, the G8+5 system has proven to be a major focal point of international cooperation in the field of energy efficiency. The G8 has set up multiple dialogues and collaborative frameworks with five emerging economies (China, India, Brazil, Mexico and South Africa) on energy and energy efficiency. The most prominent initiative so far is...
Article
Developing countries pay the largest humanitarian price for tax evasion. The time has come for greater international co-operation on taxation, argue David McNair and Dries Lesage. If 2009 signalled the ‘beginning of the end of tax havens’, the time for greater international tax co-operation has finally arrived, write David McNair and Dries Lesage.
Book
Investigating the relationship between the emergence of a multipolar world order and the enormous challenges of global energy governance that the world is facing in the 21st century, this volume reflects on fundamental questions such as how the main consuming countries can avoid conflict over scarce resources, how they will cooperate to bring about...
Book
Full-text available
Multipolar governance permits a number of important states to have significantly more economic and political clout than others, but among them there is hardly any hierarchy. The new energy challenge, with its intricate socio-economic, ecological and international-political considerations, is a multi-dimensional, multi-level and multi-actor issue th...
Article
Ill-conceived tax policies cost developing countries vast sums of public revenue, but this issue has received relatively little attention within the Financing for Development (FfD) process of the United Nations. The outcome documents of the FfD conferences in Monterrey (2002) and Doha (2008) largely neglect globalisation-related tax issues such as...
Article
Despite the mounting scholarly interest in processes of institutional change in international organizations, still very little is known about how and when such evolutionary dynamics occur. This article hopes to contribute to this young, yet growing body of literature by process-tracing the changes that have occurred in the institutional setup of th...
Article
Although it is widely recognized that today's multiple energy challenges need to be tackled through internationally coordinated action, global energy governance has remained largely underdeveloped. Since the 2005 Gleneagles summit, however, the G8 has issued several ambitious energy action plans and declarations. Through its language and actions th...
Article
Thijs Van de Graaf, Dries Lesage, Skander Nasra, Jan Orbie & Mattias Vermeiren argue that the top-level meetings of the G20 in Washington (November 2008) and London (April 2009), and the apparent reinvigoration of the G8 since the 2005 Gleneagles summit, demonstrate the growing importance of informal clubs of great powers in world politics. Whether...
Article
Even though the role of the European Union (EU) in international organizations has generated increasing academic and political interest, scant attention has been devoted to the EU’s participation in the Group of Eight (G8). The launch of the renewed Group of Twenty (G20), however, has sparked intense debate among member states about the way in whic...
Article
Over the past 10 years, global tax issues, such as inter-state tax competition, tax havens and the case for “global taxes”, have been receiving more attention than ever. During the preparation for the 2002 United Nations (UN) conference in Monterrey on Financing for Development, the UN considered international and domestic taxation as a vital compo...
Article
Full-text available
The simultaneity of globalisation and the rise of powers such as China, India, Brazil and South Africa are raising fundamental questions about the aptness of the contemporary global governance architecture. A few years ago, former Canadian Prime Minister Paul Martin proposed a “Leaders' 20” or “L20” as an apex body for global governance. After havi...
Article
1. Introduction: The Relevance of EBA for Europe's Trade and Development Policies 2. The Development of EBA 3. The North-South Dimension within the European Union: Conflicts over EBA 4. Bureaucratic Competition in EU Trade Policy: EBA as a Case of Competing Two-level Games 5. The Political Dynamics behind US and EU Trade Initiatives Towards the Lea...

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Project (1)
Project
We are pleased to introduce a new initiative by the Ghent Insitute for International and European Studies (GIES): the GIES Occasional Papers. Taken aback at the shocking acts of aggression by the Russian authorities in Ukraine, our research group aimed to look inwards and build on our expertise to shine a light on the crisis. Starting today, we will publish contributions by our researchers on a daily basis.