Bitter pills to swallow : civilizing tax regimes and the IMF
Seabrooke, Leonard. (2010) Bitter pills to swallow : civilizing tax regimes and the IMF. Internasjonal Politikk, Vol.68 (No.3). 365-+. ISSN 0020-577XFull text not available from this repository.
Official URL: http://www.universitetsforlaget.no/ip
How does an international organization legitimate reforms for its member states that it sees as vital medicine, but its members view as too bitter a pill to swallow? International organizations appeal to global standards of market civilization to bridge the "legitimacy gap" between what the international organization considers optimal reform and the member-state as politically feasible reform. Increasingly, however, globalized standards call international organization's role into question. In particular, the IMF is having problems marrying its treatment of all borrowing states with common procedures, a question of formal legitimacy, with reform program success through winning the "political will" of borrowing state governments, a question of substantive legitimacy.
This article traces the emergence of a global standard of market civilization within the IMF by examining how the IMF attempted to close the "legitimacy gap" on proposed tax reforms within four East Asian states. The IMF's legitimation of tax reform with Indonesia, the Philippines, South Korea, and Thailand is assessed for the 1965-2000 period.
|Item Type:||Journal Article|
|Subjects:||J Political Science > JZ International relations
J Political Science > JA Political science (General)
|Divisions:||Faculty of Social Sciences > Politics and International Studies|
|Journal or Publication Title:||Internasjonal Politikk|
|Number of Pages:||28|
|Access rights to Published version:||Restricted or Subscription Access|
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