ABSTRACT
Why have international institutions become politicized? This introductory chapter argues that global tax governance is an ideal case with which to probe a novel theory of politicization. The chapter first defines key concepts and introduces the questions addressed in this book. The second part introduces the design of the study on which the analyses of the politicization processes of tax governance by the EU and the OECD in Germany, Ireland, and Switzerland are based. Third, the chapter summarizes the argument of the book. Fourth, the implications of these arguments and findings for broader questions of global governance are laid out. Finally, this introduction presents the plan of the book.
