Replication Data for: Firm Influence in International Organizations: The Case of OECD Tax Evasion Regulations

Within political institutions insulated from money in politics and domestic electoral considerations, to what extent are non-state actors able to influence regulations? Many international organizations (IOs) are composed only of state members, but their regulations have far-reaching consequences for non-state actors. This paper sheds new light on the influence of non-state actors, particularly firms, on regulations with a focus on the case of OECD tax evasion regulations. I argue that firms and industry associations work to build positive reputations with bureaucrats through broad based and quality written public comments to further their policy preferences. I present evidence that bureaucrats make decisions in line with these expectations through quantitative analysis of a new dataset of 3349 OECD public comments, natural language processing methods, and 38 in-depth interviews. The results indicate that stakeholder engagement may be a double edged sword: while intended to democratize access to the policymaking process, even these fora are susceptible to strategic firm behavior. However, while well-resourced firms and associations are at an advantage in having their voice heard in the creation of regulations, smaller firms that invest substantially in the process can have an out-sized influence. International taxation also represents a substantively important case of non-state actor influence given the successful coordination of 149 countries on new tax regulations.在不受金钱政治与国内选举因素干扰的政治体制框架内，非国家行为体能够在多大程度上对监管政策施加影响？诸多国际组织（International Organizations, IOs）仅由主权国家成员构成，但其制定的监管政策却会对非国家行为体产生深远影响。本文聚焦经合组织（OECD）反逃税监管政策案例，为非国家行为体（尤其是企业）对监管政策的影响研究提供了新视角。本文提出，企业与行业协会可通过提交内容全面、质量过硬的书面公开意见，与监管官员建立正向声誉，以此推进自身的政策诉求。本文通过对包含3349条经合组织公开意见的全新数据集开展量化分析、运用自然语言处理（Natural Language Processing, NLP）方法，并结合38次深度访谈，证实了监管官员的决策确实符合上述预期。研究结果显示，利益相关方参与或许是一把双刃剑：尽管其初衷是为政策制定过程拓宽民主化参与渠道，但此类参与平台仍易受到企业策略性行为的影响。不过，尽管资源充裕的企业与行业协会在监管政策制定过程中拥有话语权优势，但那些在该流程中投入大量资源的小型企业，也能获得超出自身规模的影响力。鉴于149个国家就新税收监管政策达成了有效协调，国际税收议题也成为研究非国家行为体影响力的一个极具实质重要性的案例。