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Abstract
As Big Tech firms exploit existing rules to minimize their tax obligations, calls to reform the institutions of global tax governance that have historically favored capitalist elites in advanced economies have amplified. Progressive movements have garnered international pressure on the Organization for Economic Cooperation and Development (OECD) to undertake major reforms and address uneven power relations in international negotiations, which have historically produced a skewed distribution of taxing rights. Despite increasing democratization of global tax governance, substantial challenges remain, particularly as intensifying hegemonic resistance threatens to negate reform efficacy and perpetuate power asymmetries. This essay outlines this complex issue and its underlying dynamics.
Document Type
Article
Publication Date
10-2026
Digital Object Identifier (DOI)
https://doi.org/10.18130/uva-open/79
Repository Citation
He, Yujia and Tyrala, Michael, "Global Tax Governance and the Digital Economy: The Limits of Democratizing from Below?" (2026). Patterson School of Diplomacy and International Commerce Faculty Publications. 18.
https://uknowledge.uky.edu/patterson_facpub/18
Included in
Development Studies Commons, Global Studies Commons, International Business Commons, International Relations Commons, Science and Technology Studies Commons, Taxation Commons
Notes/Citation Information
He, Y. & Tyrala, M. (2026). Global Tax Governance and the Digital Economy: The Limits of Democratizing from Below?. In Reia, J., van Geuns, J., & Bassoff, N. W. (2026). Digital Democracy from Below: Resisting AI and Techno-solutionism, 80-82. Digital Technology for Democracy Lab, University of Virginia. https://doi.org/10.18130/uva-open/79