Facing the economic tribunal: How calculative techniques impede effective finance capital taxation in Europe

The rise of new financial transaction schemes enabled new forms of
tax fraud in Europe in the 2010s. Despite extensive public attention to
this issue, the political measures adopted to strengthen taxation control
have remained remarkably lax. The article analyses the emergence
and spread of US neoliberal problematisations of administrative burdens
to the OECD, and how these problematisations coalesced with
the development of standardized regulatory cost‒benefit techniques.
Focusing on the Danish case, this constellation of problematizations
and techniques is argued to have worked as an economic tribunal,
effectively obstructing the control of tax dividend reclaims.