Book Review: Cinnamon P Carlarne, Kevin R Gray and Richard G Tarasofsky (eds), The Oxford Handbook of International Climate Change Law
| DOI | 10.1177/1478929917714965 |
| Published date | 01 November 2017 |
| Date | 01 November 2017 |
| Subject Matter | Book ReviewsInternational Relations |
Book Reviews 631
and understand current tax policies as an
‘incomplete adaption’ (p. 6) to global govern-
ance. It is separated into four subfields: problem
definition, regulatory deficiencies, normative
valuation of status quo beliefs and practical sug-
gestions to foster significant policy change.
The editors successfully frame the volume
through their introductory and concluding chap-
ters, putting the politico-economic aspects of
taxation at the forefront. Above all, they make a
cogent claim for a new international legal body
to limit the effects of global tax competition and
monitor implementation (pp. 334–344). The
depth and level of presentation of this book
make it essential reading for postgraduates and
interested practitioners in the field.
The handbook documents the results of a
joint conference. All chapters are written by
leading experts and motivated by the overarch-
ing search for appropriate modes of tax gov-
ernance. Mutual references indicate the
division of labour needed to address the spe-
cific topics underlying the main theme.
The issue areas cover macroeconomic out-
comes, distributional struggles, power asymme-
try in international negotiations and regulatory
proposals by the Organisation for Economic
Cooperation and Development (OECD), as well
as new indicators and philosophical and legal
reasoning about reductionist understandings of
sovereignty and insufficient tax bases. While
the methodology ranges from case studies and
process-tracing up to multivariate quantitative
analysis in large-N designs, most chapters rely
on descriptive inference and leave the reader
with considerations on possible further research
to enhance the empirical basis.
The analyses are predominantly centred
around major industrial countries since they rep-
resent the economic and political power neces-
sary to determine achievements. Extensions
to developing countries could have provided
additional insight, as suggested by differences
of opinion in global forums and institution-
building in East Asia. Interested researchers
might also consider a recent volume on global
tax fairness, edited by Thomas Pogge and
Krishen Mehta, which could serve as comple-
mentary reading.
Nonetheless, Peter Dietsch and Thomas
Rixen’s collection allows for a well-informed
debate about the need for extended thinking
and enhanced collaboration to tackle the
downward spiral of lower corporate taxes and
benefits for the few. Readers might use it to
keep pace with the advances of the ‘tax
avoidance industry’.
Alexander Leipold
(Leuphana University Lüneburg)
© The Author(s) 2017
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DOI: 10.1177/1478929917716095
journals.sagepub.com/home/psrev
The Oxford Handbook of International
Climate Change Law by Cinnamon P
Carlarne, Kevin R Gray and Richard G
Tarasofsky (eds). Oxford: Oxford University
Press, 2016. 821pp., £125.00 (h/b), ISBN
9780199684601
The Oxford Handbook of International Climate
Change Law aims to provide ‘a comprehensive
exposition’ of the institutions, principles and
practice of international climate law (p. 25).
This is no mean feat, as the book’s sheer length
attests to. Yet the authors – many of whom are
recognised experts in the field with first-hand
experience in the development or implemen-
tation of international climate law – largely
succeed. Indeed, the Handbook is an invalua-
ble resource for anyone seriously interested in
climate change governance. It features many
chapters that would make excellent additions
to a course syllabus.
The book is organised into seven parts. The
first offers an historical and thematic introduc-
tion to climate change law, as it has developed
within and outside of the UN Framework
Convention on Climate Change (UNFCCC).
The second part focuses on various institutional
aspects of climate law – for example, the
UNFCCC process, compliance mechanisms
and the still nebulous field of international
climate finance. Part III is especially relevant
for political theorists and ethicists working on
climate change: it describes how key normative
principles feature in and continue to guide the
production of climate law. Part IV examines the
global mitigation regime, offering particularly
valuable analysis of the carbon leakage prob-
lem. Part V considers climate litigation and
includes an insightful chapter on climate
damages, which – given recent developments
on climate loss and damage vis-à-vis the
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