nam 22 uu 4500 10.17176/20160426-094258 DE-Verfassungsblog cr||||| 160425s2016||||xx#|||||o|||| ||| 0|eng|| 10.17176/20160426-094258 doi eng 342 23 Reimer, Ekkehart Author aut Panama Lessons: Less Privacy, More Tax Justice Reimer, Ekkehart Verfassungsblog 2016-04-25 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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. funded by the government CC BY-NC-ND 4.0 Right to Privacy tax base erosion tax evasion tax havens Tax Information Law Transparency Max Steinbeis Verfassungsblog gGmbH Verfassungsblog 2366-7044 https://staging.verfassungsblog.de/panama-lessons-less-privacy-more-tax-justice/ raw object