Racial Capitalism and International Tax Law
The Story of Global Jim Crow
Format:Hardback
Publisher:Oxford University Press Inc
Publishing:2nd Dec '25
£81.00
This title is due to be published on 2nd December, and will be despatched as soon as possible.

Global tax policy has long determined which states can access the resources necessary to flourish. Today, even the wealthiest states struggle to tax rich individuals and multinationals. Anti-Black racism has enriched affluent states at the expense of marginalized ones and undermined the taxing power of all nations. In a compelling narrative interwoven with personal storytelling, Racial Capitalism and International Tax Law: The Story of Global Jim Crow connects Dr. Martin Luther King Jr.'s metaphor of the "bad check"-representing unfulfilled promises of freedom and equality to Black Americans-to contemporary anti-Black global tax policies. The book uncovers lost connections, such as those between Edwin Seligman, an architect of our global tax system, and the Dunning School, which laid the foundation for Jim Crow laws, and between Stanley Surrey, a Harvard professor and advisor to President John F. Kennedy, and key moments of the Cold War. Furthermore, it takes a global view and reveals how racial panic triggered by African decolonization allowed an exclusive club of white countries to deliver a second bad check to newly sovereign states like Kenya and Nigeria. By circumventing the inclusive one-country, one-vote system of the United Nations, the OECD and its double tax treaty dismantled the generous arrangements that helped Europe rebuild after both World Wars. Racial Capitalism and International Tax Law exposes the surprising role anti-Black racism played in shaping an international tax system that benefits billionaires at the expense of billions of people. This eye-opening account challenges readers to rethink the global tax system and its profound impact on racial and economic justice.
A fascinating and greatly needed book. * Ibram X. Kendi, #1 New York Times bestselling author of How to Be an Antiracist *
Equal parts provocative and revelatory, Professor Steven Dean's book Racial Capitalism and International Tax Law, exposes the reality that systemic racism is truly found in every nook and cranny of federal tax law - including International Taxation. Thoroughly researched, Professor Dean peels back the layers while connecting the dots through engaging stories designed to appeal to a wide audience. * Dorothy Brown, Author of The Whiteness of Wealth named one of the best books of the year by NPR and Fortune *
A fascinating and insightful examination of how global tax policies became, and remain, an instrument of racial inequality. Dean draws connections between the Jim Crow racial regime in the US and what he characterizes as a Global Jim Crow order that took shape in the wake of decolonization. He shows how International tax laws and policies, and the powers vested in international organizations like the Organisation for Economic Co-operation and Development (OCED), functioned to reinscribe relations of power and subjugation over newly independent nations across the Global South. * Andrew W. Kahrl, Author of The Black Tax: 150 Years of Theft, Exploitation, and Dispossession in America *
A powerful and provocative account of how racism and empire have shaped the global tax regime. Steven Dean offers a vital complement to institutionalist and power-based explanations. Essential reading for anyone interested in tax and global justice. * Thomas Rixen, Professor of Political Science, Freie Universität Berlin *
This book is a must read for anyone seeking to understand the intricate linkages between the right to education, discrimination through fiscal processes and the link to the global tax system. A fascinating read! * Attiya Waris, Professor of Fiscal Law at the Faculty of Law, University of Nairobi and UN Independent Expert on Foreign Debt and other International Financial Obligations and Human Rights *
Global Jim Crow is a powerful and timely analysis of the OECD's embodiment of structural racism in international tax, from its establishment to the present day. Drawing on scholarship of racial oppression in the US, and of colonial dominance and racist bias in the creation of international tax rules and governance, Prof Steven Dean's book should be required reading for the negotiators of the UN tax convention - on all sides. * Alex Cobham, Chief Executive of the Tax Justice Network *
This incisive and far-reaching account shows just how profound the power hiding in global tax policy is, the kind of power that could have reshaped a world. Steven Dean's smart, accessible and timely work brilliantly exposes how global tax law grew to be embedded in a hierarchy of states rooted in racism, xenophobia, disenfranchisement and the tension between generosity and greed. Weaving together the history of the OECD and the fear of decolonized Black nations with personal narrative and a critical perspective that takes nothing for granted, this is a profoundly important book for anyone seeking to understand global inequality now and in the future. * Camille Walsh, Associate Professor, American and Ethnic Studies/Law, Economics and Public Policy, University of Washington Bothell *
ISBN: 9780197525975
Dimensions: 226mm x 163mm x 28mm
Weight: 431g
200 pages