13 June 2016
The European Union and the Erosion of State Capacity
The broad assumption in Europe is that member states of the European Union inherently have the capacity to implement EU legislation. This proceeds from the general understanding of Weber’s definition of the modern state as having a monopoly of legal violence within its territory. To this can be added the capacity of the state to “read” the population, to know through censuses, registers data bases who the inhabitants of the state are and, for that matter, where they are; the ability to impose taxes; and the capacity to sustain the uniform distribution of authority. Continue reading >>
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26 April 2016
Privacy and Tax Evading
Privacy, at least with respect to taxes, is the shield of the villains. The legal or constitutional issue should not focus on preventing the flow of information but rather on the way the informed uses the information. Continue reading >>
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25 April 2016
Panama Lessons: Less Privacy, More Tax Justice
Information is the new currency of international tax policy. Countries have successfully developed techniques and strategies to enhance the flow of tax-relevant information across borders. This shift requires adaptations with respect not just to human rights but to democracy: Lawyers should reconsider the traditional core of parliamentary power to tax. Democratic assent to the imposition of taxes needs to be informed consent. As long as lawmakers cannot assess the economic impact of existing and new tax rules in a global environment, lawmaking is a blind flight. Continue reading >>
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04 April 2016