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Tax Havens and the Commercialization of State Sovereignty

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  • Palan, Ronen

Abstract

I seek to explain the causes for the apparent commercialization of state sovereignty, and in particular the reasons for its association with tax havens. I argue that the conditions that gave rise to the commercial use of sovereignty as perfected by tax havens have little to do with surges in taxation and regulation in the postwar era. Instead, these conditions can be traced to jurists' and policymakers' attempts to resolve an inherent contradiction between insulated state law and the rapidly integrating world market.

Suggested Citation

  • Palan, Ronen, 2002. "Tax Havens and the Commercialization of State Sovereignty," International Organization, Cambridge University Press, vol. 56(01), pages 151-176, December.
  • Handle: RePEc:cup:intorg:v:56:y:2002:i:01:p:151-176_44
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    Cited by:

    1. Christoph Farquet, 2012. "The Rise Of The Swiss Tax Haven In The Interwar Period: An International Comparison," Working Papers 0027, European Historical Economics Society (EHES).
    2. Genschel, Philipp, 2005. "Globalisation and the transformation of the tax state," TranState Working Papers 10, University of Bremen, Collaborative Research Center 597: Transformations of the State.
    3. Estrada, Fernando & Mutascu, Mihai & Tiwari, Aviral, 2011. "Estabilidad política y tributación
      [Taxation and political stability]
      ," MPRA Paper 32414, University Library of Munich, Germany.
    4. Schwarz, Peter, 2011. "Money launderers and tax havens: Two sides of the same coin?," International Review of Law and Economics, Elsevier, vol. 31(1), pages 37-47, March.
    5. Chari, Murali & Acikgoz, Senay, 2016. "What drives emerging economy firm acquisitions in tax havens?," Journal of Business Research, Elsevier, vol. 69(2), pages 664-671.
    6. Konrad, Kai A. & Stolper, Tim B.M., 2016. "Coordination and the fight against tax havens," Journal of International Economics, Elsevier, vol. 103(C), pages 96-107.
    7. repec:bla:jcmkts:v:55:y:2017:i:2:p:332-348 is not listed on IDEAS
    8. Meinzer, Markus, 2017. "Automatic Exchange of Information as the new global standard: the end of (offshore tax evasion) history?," MPRA Paper 77576, University Library of Munich, Germany.
    9. repec:eee:accfor:v:32:y:2008:i:3:p:199-212 is not listed on IDEAS
    10. Mutascu, Mihai & Tiwari, Aviral & Estrada, Fernando, 2011. "Taxation and political stability," MPRA Paper 32272, University Library of Munich, Germany.
    11. Blanco Luisa R. & Rogers Cynthia L., 2012. "Do Tax Havens Really Flourish?," Global Economy Journal, De Gruyter, vol. 12(3), pages 1-23, September.
    12. Slemrod, Joel & Wilson, John D., 2009. "Tax competition with parasitic tax havens," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1261-1270, December.
    13. Emmenegger Patrick, 2015. "The long arm of justice: U.S. structural power and international banking," Business and Politics, De Gruyter, vol. 17(3), pages 473-493, October.
    14. Sarah Bracking, 2012. "How do Investors Value Environmental Harm/Care? Private Equity Funds, Development Finance Institutions and the Partial Financialization of Nature-based Industries," Development and Change, International Institute of Social Studies, vol. 43(1), pages 271-293, January.
    15. repec:eee:accfor:v:34:y:2010:i:3:p:153-168 is not listed on IDEAS
    16. John Christensen & Mark Hampton, 2005. "Exploring the relationship between tourism and offshore finance in small island economies: lessons from Jersey," International Finance 0507006, EconWPA.
    17. Samuel Rueckert Brazys, 2014. "Paradise Lost: The Cost of Removing Tax and Trade Provisions from the Compact of Free Association," Asia and the Pacific Policy Studies, Wiley Blackwell, vol. 1(1), pages 204-215, January.
    18. Alex Cobham & Petr Janský & Markus Meinzer, 2015. "The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy," Economic Geography, Clark University, vol. 91(3), pages 281-303, July.
    19. Petr Janský, 2015. "Updating the Rich Countries’ Commitment to Development Index: How They Help Poorer Ones Through Curbing Illicit Financial Flows," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 124(1), pages 43-65, October.
    20. repec:eee:crpeac:v:48:y:2017:i:c:p:53-81 is not listed on IDEAS
    21. repec:eee:crpeac:v:22:y:2011:i:3:p:316-332 is not listed on IDEAS
    22. Lutz Preuss, 2012. "Responsibility in Paradise? The Adoption of CSR Tools by Companies Domiciled in Tax Havens," Journal of Business Ethics, Springer, vol. 110(1), pages 1-14, September.
    23. Estrada, Fernando, 2013. "Estabilidad política y poder fiscal
      [political stability and tax power]
      ," MPRA Paper 58458, University Library of Munich, Germany, revised 2014.
    24. ., 2013. "Politics without conviction: the OECD’s failed Harmful Tax Competition initiative," Chapters,in: The Dynamics of Global Economic Governance, chapter 3, pages 60-80 Edward Elgar Publishing.
    25. Peter Schwarz, 2009. "Tax-avoidance strategies of American multinationals: an empirical analysis," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 30(8), pages 539-549.

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