Crasnic, Loriana. 2020. "Resistance in tax transparency standards: Small states' heterogenous responses to new regulations," Review of International Political Economy.
Rocabert, Jofre, Frank Schimmelfennig, Loriana Crasnic and Thomas Winzen. 2018. "The Rise of international parliamentary institutions: Authority and legitimation." Review of International Organizations, 14: 607-631.
Crasnic, Loriana, Nikhil Kalyanpur and Abraham Newman. 2017. "Networked liabilities: Transnational authority in a world of transnational business". European Journal of International Relations 23.4: 906-929.
Schimmelfennig, Frank, Winzen, Thomas, Lenz, Tobias, Rocabert, Jofre, Crasnic, Loriana, Gherasimov, Cristina, Lipps, Jana and Densua Mumford. 2021. The Rise of International Parliamentary Institutions: Authority and Legitimation. Oxford University Press.
Crasnic, Loriana and Lukas Hakelberg. 2021. "Power and resistance in the global fight against tax evasion," book chapter in Handbook of the Politics of Taxation (ed. L. Hakelberg and L. Seelkopf). Egdar Elgar Publishing.
Schramm, Madison, Crasnic, Loriana and Alex Stark. "Investigating Corruption Charges Against Women Heads of Government", presented at SPSA 2020, Groningen University IPE Colloquium 2020.
Abstract: While much of the scholarship on gender and corruption suggests that women in political office are less corrupt than men, in just the past five years corruption accusations against Brazil’s Dilma Rousseff and South Korea’s Park Geun-hye have made headlines and led to their impeachment. In this article we argue that women heads of government are in fact more likely to be charged with corruption due to pervasive beliefs that women, by their very presence, corrupt public office. Using cross-national data, we first demonstrate that women are significantly more likely to be formally accused of corruption. We then present evidence from the cases of Turkish Prime Minister Ciller and Brazilian President Rousseff, to show the powerful role of gendered discourse in motivating and lending credibility to suspicions and inflaming elite and public sentiment. These findings make a substantial contribution to the literatures on gender, leadership, and politics and corruption.
Crasnic, Loriana. "Innovations as Destructive Changes for International Organizations: How Goldman-Sacks killed International Commodity Organizations," presented at EUI Workshop on the Life Cycles of International Organizations 2021.
Abstract: International commodity organizations (ICOs) were important pillars of the international relations architecture until their concurrent decline during the 1990s. Out of more than 30 ICOs, less than half survived the 1990s, and those that did largely lost any cooperation functions they previously had. The current paper investigates this peculiar occurrence in the life cycle of ICOs and argues that their simultaneous decline was triggered by innovations happening in the financial world. The loosening of position limits, the arrival of over-the-counter derivatives, and the growing involvement of additional actors in commodity trading discouraged the here-to-fore existing belief in `commodity power.' The function of these organizations was in other words obviated by changes happening in the financial realm that brought forth new narratives about how to best fix problems of price discovery and stabilization. This points to the importance of external shocks and context-led change in the life cycles of international organizations, an idea currently undertheorized in the existing literature. Concurrently, the findings reinforce broader international relations literature that argues we should pay more attention to the role of ideational factors with respect to when and how these have the ability to shape policymaking. The argument is substantiated with survival analyses on international commodity organizations, and further illustrated with qualitative evidence from international organization documents.
Crasnic, Loriana and Vincent Arel-Bundock. "Global Tax Fairness and Mass Attitudes Towards Preferential Tax Regimes," presented at SPSA 2021.
Abstract: In recent years, tax scandals like the Panama and Paradise Papers have brought the issue of tax avoidance to the attention of the public and politicians. Many now recognize that tax avoidance is a major problem, because of its implications for public finance and its role in the rise of inequality between and within countries. In response to these scandals, international organizations and civil society actors have advocated for policies designed to reign-in tax avoidance. Two key strategies have been to push for increased transparency in corporate accounting, and to stoke public outrage in order to put pressure on governments. Both of these instruments are related to what International Relations scholars call “naming and shaming,” and are partly designed to affect public opinion in order to put pressure on governments. In this project, we ask: What are the effects of “naming and shaming” and transparency initiatives on public opinion about tax reform? To answer this, we plan to embed two randomized experiments in large scale surveys conducted in Switzerland (and the United States). Our first experiment measures the effect of corporate transparency initiatives on opinions about international tax reform through a guessing game related to the international allocation of a multinational company’s profits. In the second experiment, we ask individuals whether they support the elimination of tax incentives for international businesses in their country, after seeing a vignette about how the European Union wants to place that country on a blacklist of tax havens.
Crasnic, Loriana and Lukas Hakelberg. "The Colonial Origins of Tax Havenry: Money Panic, Decolonialization and Race," presented at Otto-Suhr-Institute of Political Science 2021.
Abstract: In the wake of the financial crisis of 2007-2009, both policymakers and researchers’ attention turned increasingly towards the role of tax havens in international political economy. Scholars embarked on an agenda of, on the one hand, explaining the origins of this momentous shift in global tax governance and on the other hand, assessing the success of these reforms. An important question, however, that remains insufficiently explored, is how we ended up with a system where a handful of jurisdictions embraced implementing statutory banking secrecy laws, and their attendant negative externalities, as a business model in the first place. In other words, why do countries become tax havens in the first place? The project proposes a two-stage process to answer this question: first, stocks of foreign investment in small jurisdictions governed as British colonies until after World War II were dependent on the existence of an income tax, which itself was a result of profits earned from the plantation economy; second, racist bias from potential investors played a role in the establishment of a tax haven on the global stage. We apply several causal identification strategies, supplemented by qualitative evidence from select tax havens, to test our proposed mechanism.
Crasnic, Loriana. "Resistance and regime reverberations: The Politics and process of international contestation" (book project)
Abstract: Scholars in international relations often times are interested in explaining state adherence to international rules and regulations. At present, the accepted methodology for assessing state action distinguishes between compliance and non-compliance. In the real world, however, states react to international regulations in a variety of ways, questioning the utility of this dichotomy. Even when states initially comply they can continue to act subversively, either at the national or international level. These acts of subversion have the potential to alter both the design as well as the effectiveness of the regime as originally envisioned. As a result, talking about compliance as removed from the substance of regulations and the mechanisms through which they are enforced does not make sense. The book project develops a new concept of resistance in international relations to show the nuanced ways in which state actors react to new international rules and regulations. I distinguish between four styles of resistance politics: submission, foot- dragging, disruption and rejection. Faced with pressure to adhere to new rules, state policymakers will choose one or the other of the four strategies depending on their access to international organizations and their commitment to sectors that would be disadvantaged under the new regulations. The study develops and tests this resistance theory by means of quantitative and qualitative analyses on the pressure offshore financial centers have historically experienced.