ABSTRACT

Chapter 4 examines the explanatory power of institutionalist approaches to the politicization of international institutions. The chapter consists of two in-depth historical case studies. By comparing the politicization of tax governance by the EU and the Organisation for Economic Co-operation and Development (OECD) over the period between 1981 and 2011, the chapter shows that formal international authority and the policy output of both organizations are the key drivers of public salience, controversy, and plurality.