ABSTRACT
What factors account for the politicization of global tax governance? Based on a review of extant explanations of the politicization of international institutions, Chapter 2 develops a theory of politicization. This theory integrates institutionalist approaches and more society-based explanations. Essentially, the chapter proposes that politicization is driven by the transfer of political authority to international institutions. The strength of this effect is, however, conditioned by national context, that is, the mobilization potential of cosmopolitans and exclusive nationalists in a given society.
