Panama Lessons: Less Privacy, More Tax Justice Reimer, Ekkehart Author aut Text xx# 2016 Verfassungsblog 2016-04-25 eng
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 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. CC BY-NC-ND 4.0 Reimer, Ekkehart funded by the government Right to Privacy tax base erosion tax evasion tax havens Tax Information Law Transparency 342 https://staging.verfassungsblog.de/panama-lessons-less-privacy-more-tax-justice/ Verfassungsblog 2366-7044 Max Steinbeis Verfassungsblog gGmbH 10.17176/20160426-094258 160425 10.17176/20160426-094258 Converted from MARCXML to MODS version 3.7 using MARC21slim2MODS3-7.xsl (Revision 1.140 20200717)