Panama and the WTO: new constitutionalism of trade policy and global tax governance
Eskelinen, T., & Ylönen, M. (2017). Panama and the WTO: new constitutionalism of trade policy and global tax governance. Review of International Political Economy, 24(4), 629-656. https://doi.org/10.1080/09692290.2017.1321569
Julkaistu sarjassa
Review of International Political EconomyPäivämäärä
2017Tekijänoikeudet
© the Authors, 2017. This is an open access article distributed under the terms of the Creative Commons License.
Tax havens and tax flight have lately received increasing attention, while
interest toward multilateral trade policies has somewhat diminished. We
argue that more attention needs to be paid exactly to the interrelations
between trade and tax policies. Drawing from two case studies on
Panama’s trade disputes, we show how World Trade Organization (WTO)
rules can be used both to resist attempts to sanction secrecy structures and
to promote measures against tax flight. The theory of new
constitutionalism can help to explain how trade treaties can ‘lock in’ tax
policies. However, our case studies show that trade policy not only ‘locks
in’ democratic policy-making, but also enables tax havens to use their
commercialized sovereignty to resists anti-secrecy measures. What is being
‘locked in’ are the policy tools, not necessarily the policies. The changing
relationship between trade and tax policies can also create new and
unexpected tools for tackling tax evasion, underlining the importance of
epistemic arbitrage in the context of new constitutionalism. In principle,
political actors with sufficient technical and juridical knowledge can shape
global tax governance to various directions regardless of their formal
position in the world political hierarchies. This should be taken into
account when trade treaties are being negotiated or revised.
...
Julkaisija
RoutledgeISSN Hae Julkaisufoorumista
0969-2290Asiasanat
Julkaisu tutkimustietojärjestelmässä
https://converis.jyu.fi/converis/portal/detail/Publication/26991846
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