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672. The Evolution and Current Status of De Facto Stare Decisis in International Trade and Investment Tribunals: How to Understand the Present by Looking into the Past
- Author:
- Chanya Punyakumpol
- Publication Date:
- 02-2019
- Content Type:
- Working Paper
- Institution:
- Centre for Trade and Economic Integration, The Graduate Institute (IHEID)
- Abstract:
- Is there a doctrine of 'stare decisis' in international trade and international investment law? From a positive law perspective, the answer is a definite no. However, as many scholars have observed, in practice, there has been a strong level of deference from the Appellate Body to its previous rulings, but less so from investment tribunals. Using social network analysis to assess actual citations from the Appellate Body Reports and investment arbitrations from the inception to the current time, this paper examines the evolution and 'status quo' of citation networks in international trade and international investment arbitrations. It asks, not only whether there is a 'de facto' rule of precedent in the two regimes, but also when it occurs and how the development links with the institutional design of dispute settlement. The results show how the doctrine of 'stare decisis' diverges in international trade and international investment, as well as the importance of institutional design in shaping and constraining the behaviors of tribunals.
- Topic:
- Economics, Globalization, International Trade and Finance, Law, Finance, and Global Political Economy
- Political Geography:
- Global Focus
673. Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment
- Author:
- Ricardo Perez Truglia, Matias Giaccobasso, Guillermo Cruces, Rodrigo Ceni, and Marcelo Bergolo
- Publication Date:
- 11-2019
- Content Type:
- Working Paper
- Institution:
- Center for Distributive, Labor and Social Studies (CEDLAS)
- Abstract:
- The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a large-scale field experiment in collaboration with Uruguay’s tax authority to address this question. We sent letters to 20,440 small- and medium-sized firms that collectively paid more than 200 million dollars in taxes per year. Our letters provided exogenous yet nondeceptive signals about key inputs for their evasion decisions, such as audit probabilities and penalty rates. We measured the effect of these signals on their subsequent perceptions about the auditing process, based on survey data, as well as on the actual taxes paid, based on administrative data. We find that providing information about audits had a significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are consistent with an alternative model, risk-as-feelings, in which messages about audits generate fear and induce probability neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds.
- Topic:
- Economics, Global Political Economy, Tax Systems, Economic Policy, and Macroeconomics
- Political Geography:
- United States, Argentina, and Global Focus
674. Construction of an Extended Environmental and Economic Social Accounting Matrix from a Practitioner’s Perspective
- Author:
- Onil Banerjee, Martin Cicowiez, Renato Vargas, and Mark Horridge
- Publication Date:
- 10-2019
- Content Type:
- Working Paper
- Institution:
- Center for Distributive, Labor and Social Studies (CEDLAS)
- Abstract:
- In 2014, the United Nations published the first International Standard for environmental economic statistics, known as the System of Environmental-Economic Accounting (SEEA).. As more countries adopt and implement the SEEA, the availability of consistent environmental and economic information increases the need for analytical tools that can use this data to respond to policy relevant questions. In this paper, we present a workflow to develop an environmentally extended social accounting matrix, which can serve as the basic database for the development of environmentally-extended computable general equilibrium models. To illustrate, and given its comprehensive implementation of the SEEA, we apply this workflow to the Guatemalan case and the Integrated Economic-Environmental Modeling (IEEM) Platform.
- Topic:
- Economics, United Nations, Basic Data, Accountability, Economic Policy, and Statistics
- Political Geography:
- South America, Latin America, Central America, Guatemala, and Global Focus
675. The Climate Crisis and the City: The Significance of Cities as the Perpetrator and the Victim of, and as “a” Solution to the Climate Crisis
- Author:
- Efe Baysal
- Publication Date:
- 12-2019
- Content Type:
- Policy Brief
- Institution:
- Turkish Economic and Social Studies Foundation (TESEV)
- Abstract:
- Let us face it: we are in the midst of a catastrophe, a state of calamity unprecedented in human history. We are living in those scenarios that once depicted a terrible future due to “global warming”. Extreme weather events, not-so-natural disasters have become the new norm. Given the fact that more than half of the world’s population now live in urban areas, it is fair to say that these new climate norms pose an especially dire threat to cities.
- Topic:
- Climate Change, Governance, Economy, Crisis Management, and Urban
- Political Geography:
- Turkey, Middle East, and Global Focus
676. Pushing Back on Iran in Syria (Part 1): Beyond the ‘Boots’
- Author:
- Dana Stroul and Hanin Ghaddar
- Publication Date:
- 01-2019
- Content Type:
- Policy Brief
- Institution:
- The Washington Institute for Near East Policy
- Abstract:
- Apart from its military intervention, Tehran has pursued a wide range of economic and social tactics for increasing its sway in Syria, but Washington can still push back with targeted assistance, innovative sanctions, and strategic messaging. This PolicyWatch is the first in a two-part series on how to counter Iran’s expanding activities in Syria amid talk of U.S. military withdrawal. Part 2 will discuss the array of Iranian-backed armed groups currently operating there
- Topic:
- International Affairs and Military Affairs
- Political Geography:
- Global Focus
677. Trump Departs Syria: An Israeli Perspective
- Author:
- Michael Herzog
- Publication Date:
- 01-2019
- Content Type:
- Policy Brief
- Institution:
- The Washington Institute for Near East Policy
- Abstract:
- Jerusalem seeks to mitigate the potential risks of the president’s decision by shaping its implementation and obtaining U.S. security guarantees, though long-term concerns still loom. Israeli officials have been careful not to publicly criticize President Trump’s recent announcement that all U.S. military forces will be pulled out of Syria. Below the surface, however, they have exuded dissatisfaction, concern, and a desire to make the best out of the situation. Prime Minister Binyamin Netanyahu’s initial public response was lukewarm, stating that Israel will continue to take care of its security and “will not abide Iranian entrenchment in Syria.” He followed those remarks with hectic bilateral discussions on the matter, holding a phone call with President Trump, meeting with Secretary of State Mike Pompeo on the sidelines of a gathering in Brazil, and hosting National Security Advisor John Bolton in Jerusalem. These discussions elicited U.S. public assurances about Israel’s security and, so it appears, opened opportunities to affect the manner in which Trump’s decision is implemented.
- Topic:
- International Affairs
- Political Geography:
- Global Focus
678. Western Balkans in the loop: Reshaping regional cooperation in times of uncertainty
- Author:
- Gentiola Madhi
- Publication Date:
- 01-2019
- Content Type:
- Commentary and Analysis
- Institution:
- Europeum Institute for European Policy
- Abstract:
- Gentiola Madhi authored, within the Think Visegrad Non-V4 Fellowship programme, an analysis on the state of the affairs of regional cooperation in the Western Balkans.
- Topic:
- International Affairs
- Political Geography:
- Global Focus
679. Visegrad in the Western Balkans: Losing ground?
- Author:
- Jana Juzová
- Publication Date:
- 01-2019
- Content Type:
- Policy Brief
- Institution:
- Europeum Institute for European Policy
- Abstract:
- The Visegrad countries have since their own accession to the EU been one of the most active European actors advocating for further EU enlargement towards South- Eastern Europe. On the joint Visegrad-level as well as in their own foreign policies, the Western Balkans have a special position; the V4 countries provided them support on their path of European integration with transfer of know-how based on the V4’s own successful experience with economic and political transformation, regional cooperation and Euro-Atlantic integration. However, the Visegrad approach towards the Western Balkans is now being undermined and is losing its legitimacy due to several factors outlined in this paper. In spite of the positive impact of the Visegrad policy towards Western Balkans1, recent trends, such as worsening state of democracy in Hungary, Hungarian PM Orbán’s connections to autocratic leaders in the region (recently granting the asylum to former Macedonian PM Gruevski who escaped to Hungary from a jail sentence at home) are weakening not only Visegrad’s legitimacy as advocate for transformation of the region and its integration into the Euro-Atlantic structures, but also the normative power of the EU. Other V4 countries’ indifference towards this trend coupled with Poland’s new involvement in the Berlin Process framework, another EU member states’ initiative focused on the Western Balkans, only contribute to raising doubts about the commitment and legitimacy of Visegrad’s Western Balkan policy.
- Topic:
- International Affairs
- Political Geography:
- Global Focus
680. Majority of Americans Oppose Expanding US-Mexico Wall
- Author:
- Craig Kafura
- Publication Date:
- 01-2019
- Content Type:
- Special Report
- Institution:
- Chicago Council on Global Affairs
- Abstract:
- The federal government remains in a partial shutdown, the longest in US history, as President Trump and Democrats in Congress are deadlocked over funding for expanding the border wall with Mexico. A just-completed Chicago Council Survey shows that both sides have the backing of their public constituencies, but the President’s insistence on this topic has not boosted support for the expansion among the general public. Overall more Americans now oppose expanding the US-Mexico border wall since last asked in 2016.
- Topic:
- International Affairs
- Political Geography:
- Global Focus