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dc.contributor.authorEskelinen, Teppo
dc.contributor.authorYlönen, Matti
dc.date.accessioned2018-01-22T09:53:25Z
dc.date.available2018-01-22T09:53:25Z
dc.date.issued2017
dc.identifier.citationEskelinen, T., & Ylönen, M. (2017). Panama and the WTO: new constitutionalism of trade policy and global tax governance. <i>Review of International Political Economy</i>, <i>24</i>(4), 629-656. <a href="https://doi.org/10.1080/09692290.2017.1321569" target="_blank">https://doi.org/10.1080/09692290.2017.1321569</a>
dc.identifier.otherCONVID_26991846
dc.identifier.otherTUTKAID_73717
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/56840
dc.description.abstractTax 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.
dc.language.isoeng
dc.publisherRoutledge
dc.relation.ispartofseriesReview of International Political Economy
dc.subject.othernew constitutionalism
dc.subject.otherPanama
dc.subject.otherWTO
dc.titlePanama and the WTO: new constitutionalism of trade policy and global tax governance
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201801191280
dc.contributor.laitosYhteiskuntatieteiden ja filosofian laitosfi
dc.contributor.laitosDepartment of Social Sciences and Philosophyen
dc.contributor.oppiaineYhteiskuntapolitiikkafi
dc.contributor.oppiaineSocial and Public Policyen
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.date.updated2018-01-19T07:15:13Z
dc.type.coarjournal article
dc.description.reviewstatuspeerReviewed
dc.format.pagerange629-656
dc.relation.issn0969-2290
dc.relation.numberinseries4
dc.relation.volume24
dc.type.versionpublishedVersion
dc.rights.copyright© the Authors, 2017. This is an open access article distributed under the terms of the Creative Commons License.
dc.rights.accesslevelopenAccessfi
dc.subject.ysokauppapolitiikka
dc.subject.ysokonstitutionalismi
dc.subject.ysoveroparatiisit
dc.subject.ysoveropolitiikka
jyx.subject.urihttp://www.yso.fi/onto/yso/p661
jyx.subject.urihttp://www.yso.fi/onto/yso/p22558
jyx.subject.urihttp://www.yso.fi/onto/yso/p20690
jyx.subject.urihttp://www.yso.fi/onto/yso/p12812
dc.rights.urlhttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.relation.doi10.1080/09692290.2017.1321569


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© the Authors, 2017. This is an open access article distributed under the terms of the Creative Commons License.
Except where otherwise noted, this item's license is described as © the Authors, 2017. This is an open access article distributed under the terms of the Creative Commons License.