Lukas Hakelberg, PhD
Otto-Suhr-Institute of Political Science
Center for International and Comparative Political Economy
During the semester break: 1.3., 15.3, 29.3; 2-4pm (send me an e-mail for an appointment)
I joined the Center for International and Comparative Political Economy as a postdoctoral research fellow in November 2019. From September 2016 to October 2019 I was employed with the EU-Horizon 2020 project "Combatting Fiscal Fraud and Empowering Regulators (COFFERS)" at the University of Bamberg. I defended my PhD in Political and Social Sciences at the European University Institute (EUI) in Florence in November 2016. Before joining the EUI's PhD program, I was a Blue Book Trainee with the Middle East unit of the European External Action Service (EEAS) in Brussels and a research fellow with the Center for Environmental Studies at Freie Universität Berlin. I hold a master's degree in political science from Freie Universität Berlin and a Diploma in European Affairs from Sciences Po Paris.
Seminars during the winter term 2022/23:
- The politics of taxation (BA-PS)
- The fiscal state in crisis (MA-S)
My research is at the intersection of International, Comparative, and Historical Political Economy. I have studied the conditions under which governments successfully counter tax evasion and avoidance and how such cooperation impacts capital flows and national tax policies. My current focus is on the historical emergence and domestic politics of tax havens. How have these jurisdictions produced and defended what wealthy elites and their enablers perceive as stability? I'm generally interested in theories of power and hierarchies in international relations, the historical political economy of global inequality, and the interaction between state-building and taxation.
Handbook on the Politics of Taxation (co-edited with Laura Seelkopf), 2021, Cheltenham: Edward Elgar Publishing.
The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance, 2020, Ithaca, NY: Cornell University Press.
Peer-reviewed journal articles
A victim of regulatory arbitrage? Automatic exchange of information and the use of golden visas and corporate shells (with Leo Ahrens and Thomas Rixen), Regulation & Governance, 2022, 16(3): 653-672.
New room to maneuver? National tax policy under increasing financial transparency (with Leo Ahrens, Fabio Bothner and Thomas Rixen), Socio-Economic Review, 2022, 20(2): 561-583.
Is neoliberalism still spreading? The impact of international cooperation on capital taxation (with Thomas Rixen), Review of International Political Economy, 2021, 28(5), 1142-1168.
The Redistributive Impact of Hypocrisy in International Taxation (with Max Schaub), Regulation & Governance, 2018, 12(3), 353-370.
Coercion in international tax cooperation: identifying the prerequisites for sanction threats by a great power, Review of International Political Economy, 2016, 23(3), 511-541.
The power politics of international tax co-operation: Luxembourg, Austria and the automatic exchange of information, Journal of European Public Policy, 2015, 22(3), 409-428.
Governance by Diffusion: Transnational Municipal Networks and the Spread of Local Climate Strategies in Europe, Global Environmental Politics, 2014, 14(1), 107-129.
Introduction to Handbook on the Politics of Taxation (with Laura Seelkopf), in: Hakelberg, Lukas and Laura Seelkopf (eds.) Handbook on the Politics of Taxation, 2021, Cheltenham: Edward Elgar Publishing.
Power and Resistance in the Global Fight against Tax Evasion (with Loriana Crasnic), in: Hakelberg, Lukas and Laura Seelkopf (eds.) Handbook on the Politics of Taxation, 2021, Cheltenham: Edward Elgar Publishing.
Capital Taxation and International Cooperation: The Causes and Consequences of the Automatic Exchange of Information (with Leo Ahrens, Fabio Bothner and Thomas Rixen), in: Rossel, Lucia, Brigitte Unger and Joras Ferwerda (eds.) Combatting Fiscal Fraud and Empowering Regulators, 2021, Oxford: Oxford University Press.
Redistributive Tax Cooperation: Automatic exchange of information, US power, and the absence of joint gains, in: Dietsch, Peter and Thomas Rixen (eds.) Global Tax Governance, 2015, Colchester: ECPR Press.
Work in progress
The Colonial Origins of Tax Havenry (with Loriana Crasnic)
Transcending Tax Competition: How Financial Transparency Enables Governments to Tax Portfolio Capital (with Leo Ahrens and Thomas Rixen), Intertax, 2021, 49(6/7): 549-554.
Response to Reuven Avi-Yonah, Steven Dean and Cees Peters (with Leo Ahrens and Thomas Rixen), Intertax, 2021, 49(6/7): 564-568.
Führt die Digitalsteuer ein! Lokale Läden stehen vor dem Aus, während Amazon & Co. vom Lockdown profitieren (with Julian Limberg), Der Freitag, 31.03.2020.
Jäger des verlorenen Schatzes: Wie Staaten Steuerflucht international bekämpfen, Mittelweg 36, 1/2018, S. 102-122.
Steuervermeidung im Binnenmarkt: Wie eine europäische Gegenmaßnahme aussehen könnte, 2017, Berlin: Friedrich-Ebert-Stiftung.
Das Ende der Steueroasen? (with Thomas Rixen), Aus Politik und Zeitgeschichte, 2017, 23-25 (67), S. 30-36.
Marktzugang als Hebel: So funktioniert die Bekämpfung finanzieller Intransparenz (with Thomas Rixen), IfO Schnelldienst 11/2016, S. 14-16