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