Open Access Te Herenga Waka-Victoria University of Wellington
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Logic of Appropriateness or Logic of Consequence? Competing Explanations for the OECD Campaign against Tax Havens

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posted on 2023-03-14, 23:27 authored by Wood, Melinda

This thesis provides an alternative explanation to existing constructivist accounts of the OECD campaign against tax havens. It reinterprets the OECD project through a neoliberal institutionalist lens and offers a different take on each major historical development. It brings the narrative up to date, describing the events of the past two years and explaining the underlying causes in a manner consistent with the neoliberal reinterpretation. It finishes by considering what this account might predict for the future of tax information exchange. The thesis finds that transformative change happens in accordance with state interests rather than with identities and norms. International institutions fundamentally exist to advance the interests of their memberstates and will adapt their goals to reflect changing collective interests. States that are coerced to change their behaviour can be expected to comply only to the extent required to avoid sanctions.


Copyright Date


Date of Award



Te Herenga Waka—Victoria University of Wellington

Rights License

Author Retains Copyright

Degree Discipline

International Relations

Degree Grantor

Te Herenga Waka—Victoria University of Wellington

Degree Level


Degree Name

Master of International Relations

Victoria University of Wellington Item Type

Awarded Research Masters Thesis



Victoria University of Wellington School

School of History, Philosophy, Political Science and International Relations


Shilliam, Robbie; Thirkell-White, Ben