Institut for Organisation

Rasmus Corlin
External Lecturer

I am interested in the interplay of micro-level processes and macro structures of international political economy, in particular international economic and fiscal governance. My emphasis in particular is on international taxation - including tax competition, tax havens, and multinational corporations' tax planning - and the role of professionals and experts in shaping the international tax regime. My PhD project seeks to study the dynamics of competition between expert professionals and organisations in reforms of international tax rules at the European and international level. The project is part of the EU-funded Horizon 2020 Framework Program, ‘Combating Fiscal Fraud and Empowering Regulators (#727145-COFFERS), 2016-2019. My analytical approach is rooted in the traditions of International Political Economy and Political Sociology, with a broad tool kit, including methods such as social network analysis and sequence analysis.
Primary research areas: 
Professionals in International Political Economy
International taxation
Tax transparency
Transfer pricing
Transnational governance
Elites and expert networks
Ideas, knowledge and expertise
Christensen, Rasmus Corlin (2020) Politics and Professionals: Transnational Struggles to Change International Taxation. Frederiksberg: Copenhagen Business School (PhD) 269 p. (PhD series, No. 05.2020).
Christensen, Rasmus Corlin; Hearson, Martin (2019) The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis. Review of International Political Economy, vol. 26, no. 5, 10.2019, p. 1068-1088. 
Christensen, Rasmus Corlin (2019) The Rise of the EU in International Tax Policy. SocArXiv, 21 p.
Christensen, Rasmus Corlin; Helgadóttir, Oddný; Laage-Thomsen, Jakob; Seabrooke, Leonard; Stausholm, Saila; Wigan, Duncan (2019) Tracing Corporate Forms Across Sectors. Utrecht: Coffers, 23 p. (Coffers Project Deliverables, No. D4.8).
Christensen, Rasmus Corlin (2018) Inclusiveness or Coherence in International Tax Policy-making? Utrecht: Coffers, 5 p. (Coffers Project Deliverables, No. D7.5 Policy Brief WP4). 
Christensen, Rasmus Corlin (2018) It's an Art, Not a Science: Professionalisation and Global Governance in the Case of Transfer Pricing. Paper presented at SASE 30th Annual Conference, 2018.
Forstater, Maya; Christensen, Rasmus Corlin (2017) New Players, New Game: The Role of the Public and Political Debate in the Development of Action on International Tax Issues. London: European Tax Policy Forum 2017, 65 p. (European Tax Policy Research Paper).