Tax Havens and the Commercialization of State Sovereignty

By R. Palan. International Organization, 2002

263 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/66bcc4308ff60c365143a0b1d3c5ec77a35d101c

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. M. Meinzer
2. Alex Cobham
3. Michael J. Webb
4. P. Janský

In Economics and Econometrics

1. M. Meinzer
2. Alex Cobham
3. Michael J. Webb
4. P. Janský

Citations in the corpus

• The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy (2015, background): “This follows the logic of Palan (2002), who discusses the commercialization of sovereignty: the decision by certain jurisdictions to obtain economic advantage by allowing selected political decisions (over, for example, the taxation of nonresidents) to be dictated by those likely to benefit from…”
• Defining the boundaries of legitimate state practice: norms, transnational actors and the OECD's project on harmful tax competition 1 (2004, background): “The special status accorded to taxation enabled what Ronen Palan calls the ‘commercialization of sovereignty’ (Palan, 2002).”