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The Illusion of Inclusivity: Analysing the Psychological Factors Affecting Developing Countries in Consensus-Driven International Tax Negotiations

G.S. Mukundan

Bulletin for International Taxation2025https://doi.org/10.59403/2pkz2mkarticle
ABDC B
Weight
0.50

Abstract

This article critiques the OECD’s technical, consensus-based tax negotiations for limiting developing countries’ participation. It highlights cognitive biases, conformity pressures and disadvantages for capacity-constrained jurisdictions, drawing on legal and psychological theories. Recommendations are offered for the proposed UN Framework Convention on International Tax.

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https://doi.org/https://doi.org/10.59403/2pkz2mk

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@article{g.s.2025,
  title        = {{The Illusion of Inclusivity: Analysing the Psychological Factors Affecting Developing Countries in Consensus-Driven International Tax Negotiations}},
  author       = {G.S. Mukundan},
  journal      = {Bulletin for International Taxation},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/2pkz2mk},
}

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The Illusion of Inclusivity: Analysing the Psychological Factors Affecting Developing Countries in Consensus-Driven International Tax Negotiations

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.