What do citizens in tax havens think? The EU blacklist and public opinion in Switzerland

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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What do citizens in tax havens think? The EU blacklist and public opinion in Switzerland. / Roland, Aanor; Arel-Bundock, Vincent; Crasnic, Loriana et al.
in: Journal of European Integration, 13.02.2025.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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Roland A, Arel-Bundock V, Crasnic L, Römgens I. What do citizens in tax havens think? The EU blacklist and public opinion in Switzerland. Journal of European Integration. 2025 Feb 13. Epub 2025 Feb 13. doi: 10.1080/07036337.2025.2460772

Bibtex

@article{06d1970292bd4e5ca8eb16107c772854,
title = "What do citizens in tax havens think? The EU blacklist and public opinion in Switzerland",
abstract = "Blacklisting is a widely used yet controversial instrument aimed at encouraging tax havens to alter their domestic policies, particularly in the wake of the Global Financial Crisis. International organizations such as the OECD and the EU have published tax haven blacklists, but these have been criticized for their limited effectiveness as policy tools. This paper examines the political rationale behind the EU{\textquoteright}s blacklist, by focusing on the potential role of public opinion as a driver of policy change. Specifically, we ask whether the threat of blacklisting – through naming-and-shaming or economic sanctions – can shape public attitudes toward tax reform in low-tax jurisdictions. To do this, we conduct an original survey experiment in Switzerland, and show that both a {\textquoteleft}naming-and-shaming{\textquoteright} and an {\textquoteleft}economic threat{\textquoteright} treatment significantly increase public support for tax reform, though estimated effect sizes are modest. These results provide insight into the potential of international instruments like blacklists to mobilize public opinion in support of policy change.",
keywords = "Politics, {\"u}ublic opinion, tax havens, blacklist, politicization, european union",
author = "Aanor Roland and Vincent Arel-Bundock and Loriana Crasnic and Indra R{\"o}mgens",
note = "Publisher Copyright: {\textcopyright} 2025 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.",
year = "2025",
month = feb,
day = "13",
doi = "10.1080/07036337.2025.2460772",
language = "English",
journal = "Journal of European Integration",
issn = "0703-6337",
publisher = "Routledge Taylor & Francis Group",

}

RIS

TY - JOUR

T1 - What do citizens in tax havens think? The EU blacklist and public opinion in Switzerland

AU - Roland, Aanor

AU - Arel-Bundock, Vincent

AU - Crasnic, Loriana

AU - Römgens, Indra

N1 - Publisher Copyright: © 2025 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.

PY - 2025/2/13

Y1 - 2025/2/13

N2 - Blacklisting is a widely used yet controversial instrument aimed at encouraging tax havens to alter their domestic policies, particularly in the wake of the Global Financial Crisis. International organizations such as the OECD and the EU have published tax haven blacklists, but these have been criticized for their limited effectiveness as policy tools. This paper examines the political rationale behind the EU’s blacklist, by focusing on the potential role of public opinion as a driver of policy change. Specifically, we ask whether the threat of blacklisting – through naming-and-shaming or economic sanctions – can shape public attitudes toward tax reform in low-tax jurisdictions. To do this, we conduct an original survey experiment in Switzerland, and show that both a ‘naming-and-shaming’ and an ‘economic threat’ treatment significantly increase public support for tax reform, though estimated effect sizes are modest. These results provide insight into the potential of international instruments like blacklists to mobilize public opinion in support of policy change.

AB - Blacklisting is a widely used yet controversial instrument aimed at encouraging tax havens to alter their domestic policies, particularly in the wake of the Global Financial Crisis. International organizations such as the OECD and the EU have published tax haven blacklists, but these have been criticized for their limited effectiveness as policy tools. This paper examines the political rationale behind the EU’s blacklist, by focusing on the potential role of public opinion as a driver of policy change. Specifically, we ask whether the threat of blacklisting – through naming-and-shaming or economic sanctions – can shape public attitudes toward tax reform in low-tax jurisdictions. To do this, we conduct an original survey experiment in Switzerland, and show that both a ‘naming-and-shaming’ and an ‘economic threat’ treatment significantly increase public support for tax reform, though estimated effect sizes are modest. These results provide insight into the potential of international instruments like blacklists to mobilize public opinion in support of policy change.

KW - Politics

KW - üublic opinion

KW - tax havens

KW - blacklist

KW - politicization

KW - european union

UR - http://www.scopus.com/inward/record.url?scp=85218814896&partnerID=8YFLogxK

U2 - 10.1080/07036337.2025.2460772

DO - 10.1080/07036337.2025.2460772

M3 - Journal articles

JO - Journal of European Integration

JF - Journal of European Integration

SN - 0703-6337

ER -

DOI

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