Matti Ylönen
Biographic Data
| ID | 4156899 |
|---|---|
| NAME | Matti Ylönen |
| GIVEN NAMES | Matti |
| FAMILY NAME | Ylönen |
| SIGNATURE | YLÖNEN M |
| AFFILIATIONS | University of Helsinki |
| ORCID | 0000-0003-0024-0867 |
| VERIFIED | Yes |
| TOTAL WORKS | 13 |
| TOTAL CITATIONS | 87 |
| AUTHOR COUNT | 13 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2017 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 4 |
What sustains flawed indicators? Unpacking the EU's administrative burden agenda
Reconceptualising the Brussels Effect
The Brussels effect has become a major tool for analysing the global exemplary impact of the European Union (EU) rules in academia and policy‐making. It is entering uncharted territory. Heightened corporate lobbying and third‐country influence test the EU's regulatory capacity and the stringency of its standards while shifting political tides challenge the EU's aspirations as a global rule‐maker. Threats from Donald Trump and tech firm executives…
Drivers of fintech policy evolution: The Role of Policy Learning and Institutions
Despite the increasing importance of financial technology (fintech), there is a gap in research on the drivers of countries’ fintech policy stances. This article contributes to theoretical discussions in the public policy literature by outlining how policy learning and institutions may affect the evolution of national fintech policy stances. To test our theoretical framework, we analyse a comparative case study of the three Baltic states, which h…
To sandbox or not to sandbox? Diverging strategies of regulatory responses to FinTech
A regulatory sandbox is an emerging tool for addressing the challenges posed by the FinTech industry, but countries have embraced it to varying degrees. There is a need to systematically examine the question: Which factors explain the diverging trajectories in countries' decision to use (or not use) this instrument? This paper examines the adoption of regulatory sandboxes for FinTech in the Baltic states, where we can observe markedly divergent t…
Rediscovering the multinational enterprise: The Rise and Fall of ‘Corporate Escape’ Studies
From tax havens to cryptocurrencies: Secrecy-seeking capital in the global economy
The global backlash against tax havens has pushed secrecy-seeking capital to explore alternative opportunities in non-tax-haven countries and new financial technologies (FinTech). We identify two major corporate practices—organizational ring-fencing and swarming—that have enabled secrecy-seeking capital to adapt to new regulatory realities and illustrate these practices empirically with the extreme case of Estonia. In the 2010s, several Nordic ba…
Imaginary capital migration and the competitive politics of corporate taxation
International competitiveness has solidified itself as a key policy goal for nation states. The consequent competitive re-design of tax systems has reduced corporate tax rates across borders. To understand the policy-shaping nature of tax competition, we examine how the changing imagery of competitiveness has rationalised lowering the corporate tax rate in three Finnish tax reforms since the 1990s. In attracting mobile capital by inventing tax sy…
Policy coherence across Agenda 2030 and the Sustainable Development Goals: Lessons from Finland
How legal scholars facilitate tax avoidance: Case study on the power of tax consultancy firms
Social scientists have neglected the ways in which the consultancy assignments of legal scholars mediate private interests, even though their opinions provide important guidance in legal proceedings. Through a case study from Finland, we document a process where private tax advisory firms utilize their access to academic forums to defend their clients' interests. With further evidence on related dependencies, we trace a twofold process that ampli…
The Politics of Explanatory Nationalism and the Evolution of the United Nations Agenda on Multinational Enterprises
Social problems in the global South are often explained by reference to domestic decisions or “institutional quality” in the Southern countries, while there are also prominent criticisms of such “nationalist explanations”. Crucially, the dispute over correct mode of explanation is not only epistemological, but also political, as has been often noted in analyses of hegemony. This paper develops such ideas about “hegemonic” forms of explanation by …
Consultocracy and its discontents: A critical typology and a call for a research agenda
In the past few decades, many sector‐specific case studies have been conducted on the use of consultants in the public sector. However, the overall picture of the qualitative changes facilitated by consultants remains fragmented, and a comprehensive framework on how “consultocracy” affects governance is lacking. This article shows how the increased use of consultants has impacted the operational logics of public administration and governance at l…
Politics of Intra-firm Trade: Corporate Price Planning and the Double Role of the Arm’s Length Principle
Intra-firm trade is an emerging issue. One of its key elements is the international shifting of profits, for example, through transfer pricing that big enterprises use to cross-subsidise their subsidiaries, often to avoid taxes. Accounting rules conceal much of the information about transfer pricing, reproducing secrecy and facilitating the use of administered prices. Given the prevalence of administered price setting, a significant amount of int…
Panama and the WTO: New constitutionalism of trade policy and global tax governance
Corrigendum" in Review of International Political Economy, 24(4), p. 738 (DOI: 10.1080/09692290.2017.1332547)
Consultocracy and its discontents: A critical typology and a call for a research agenda
In the past few decades, many sector‐specific case studies have been conducted on the use of consultants in the public sector. However, the overall picture of the qualitative changes facilitated by consultants remains fragmented, and a comprehensive framework on how “consultocracy” affects governance is lacking. This article shows how the increased use of consultants has impacted the operational logics of public administration and governance at l…
Politics of Intra-firm Trade: Corporate Price Planning and the Double Role of the Arm’s Length Principle
Intra-firm trade is an emerging issue. One of its key elements is the international shifting of profits, for example, through transfer pricing that big enterprises use to cross-subsidise their subsidiaries, often to avoid taxes. Accounting rules conceal much of the information about transfer pricing, reproducing secrecy and facilitating the use of administered prices. Given the prevalence of administered price setting, a significant amount of int…
Rediscovering the multinational enterprise: The Rise and Fall of ‘Corporate Escape’ Studies
Panama and the WTO: New constitutionalism of trade policy and global tax governance
Corrigendum" in Review of International Political Economy, 24(4), p. 738 (DOI: 10.1080/09692290.2017.1332547)
From tax havens to cryptocurrencies: Secrecy-seeking capital in the global economy
The global backlash against tax havens has pushed secrecy-seeking capital to explore alternative opportunities in non-tax-haven countries and new financial technologies (FinTech). We identify two major corporate practices—organizational ring-fencing and swarming—that have enabled secrecy-seeking capital to adapt to new regulatory realities and illustrate these practices empirically with the extreme case of Estonia. In the 2010s, several Nordic ba…
How legal scholars facilitate tax avoidance: Case study on the power of tax consultancy firms
Social scientists have neglected the ways in which the consultancy assignments of legal scholars mediate private interests, even though their opinions provide important guidance in legal proceedings. Through a case study from Finland, we document a process where private tax advisory firms utilize their access to academic forums to defend their clients' interests. With further evidence on related dependencies, we trace a twofold process that ampli…
Reconceptualising the Brussels Effect
The Brussels effect has become a major tool for analysing the global exemplary impact of the European Union (EU) rules in academia and policy‐making. It is entering uncharted territory. Heightened corporate lobbying and third‐country influence test the EU's regulatory capacity and the stringency of its standards while shifting political tides challenge the EU's aspirations as a global rule‐maker. Threats from Donald Trump and tech firm executives…
Imaginary capital migration and the competitive politics of corporate taxation
International competitiveness has solidified itself as a key policy goal for nation states. The consequent competitive re-design of tax systems has reduced corporate tax rates across borders. To understand the policy-shaping nature of tax competition, we examine how the changing imagery of competitiveness has rationalised lowering the corporate tax rate in three Finnish tax reforms since the 1990s. In attracting mobile capital by inventing tax sy…
The Politics of Explanatory Nationalism and the Evolution of the United Nations Agenda on Multinational Enterprises
Social problems in the global South are often explained by reference to domestic decisions or “institutional quality” in the Southern countries, while there are also prominent criticisms of such “nationalist explanations”. Crucially, the dispute over correct mode of explanation is not only epistemological, but also political, as has been often noted in analyses of hegemony. This paper develops such ideas about “hegemonic” forms of explanation by …
Politics of Intra-firm Trade: Corporate Price Planning and the Double Role of the Arm’s Length Principle
Intra-firm trade is an emerging issue. One of its key elements is the international shifting of profits, for example, through transfer pricing that big enterprises use to cross-subsidise their subsidiaries, often to avoid taxes. Accounting rules conceal much of the information about transfer pricing, reproducing secrecy and facilitating the use of administered prices. Given the prevalence of administered price setting, a significant amount of int…
Panama and the WTO: New constitutionalism of trade policy and global tax governance
Corrigendum" in Review of International Political Economy, 24(4), p. 738 (DOI: 10.1080/09692290.2017.1332547)
Consultocracy and its discontents: A critical typology and a call for a research agenda
In the past few decades, many sector‐specific case studies have been conducted on the use of consultants in the public sector. However, the overall picture of the qualitative changes facilitated by consultants remains fragmented, and a comprehensive framework on how “consultocracy” affects governance is lacking. This article shows how the increased use of consultants has impacted the operational logics of public administration and governance at l…
The Politics of Explanatory Nationalism and the Evolution of the United Nations Agenda on Multinational Enterprises
Social problems in the global South are often explained by reference to domestic decisions or “institutional quality” in the Southern countries, while there are also prominent criticisms of such “nationalist explanations”. Crucially, the dispute over correct mode of explanation is not only epistemological, but also political, as has been often noted in analyses of hegemony. This paper develops such ideas about “hegemonic” forms of explanation by …
Policy coherence across Agenda 2030 and the Sustainable Development Goals: Lessons from Finland
How legal scholars facilitate tax avoidance: Case study on the power of tax consultancy firms
Social scientists have neglected the ways in which the consultancy assignments of legal scholars mediate private interests, even though their opinions provide important guidance in legal proceedings. Through a case study from Finland, we document a process where private tax advisory firms utilize their access to academic forums to defend their clients' interests. With further evidence on related dependencies, we trace a twofold process that ampli…
Imaginary capital migration and the competitive politics of corporate taxation
International competitiveness has solidified itself as a key policy goal for nation states. The consequent competitive re-design of tax systems has reduced corporate tax rates across borders. To understand the policy-shaping nature of tax competition, we examine how the changing imagery of competitiveness has rationalised lowering the corporate tax rate in three Finnish tax reforms since the 1990s. In attracting mobile capital by inventing tax sy…
From tax havens to cryptocurrencies: Secrecy-seeking capital in the global economy
The global backlash against tax havens has pushed secrecy-seeking capital to explore alternative opportunities in non-tax-haven countries and new financial technologies (FinTech). We identify two major corporate practices—organizational ring-fencing and swarming—that have enabled secrecy-seeking capital to adapt to new regulatory realities and illustrate these practices empirically with the extreme case of Estonia. In the 2010s, several Nordic ba…
To sandbox or not to sandbox? Diverging strategies of regulatory responses to FinTech
A regulatory sandbox is an emerging tool for addressing the challenges posed by the FinTech industry, but countries have embraced it to varying degrees. There is a need to systematically examine the question: Which factors explain the diverging trajectories in countries' decision to use (or not use) this instrument? This paper examines the adoption of regulatory sandboxes for FinTech in the Baltic states, where we can observe markedly divergent t…
Rediscovering the multinational enterprise: The Rise and Fall of ‘Corporate Escape’ Studies
What sustains flawed indicators? Unpacking the EU's administrative burden agenda
Reconceptualising the Brussels Effect
The Brussels effect has become a major tool for analysing the global exemplary impact of the European Union (EU) rules in academia and policy‐making. It is entering uncharted territory. Heightened corporate lobbying and third‐country influence test the EU's regulatory capacity and the stringency of its standards while shifting political tides challenge the EU's aspirations as a global rule‐maker. Threats from Donald Trump and tech firm executives…
Drivers of fintech policy evolution: The Role of Policy Learning and Institutions
Despite the increasing importance of financial technology (fintech), there is a gap in research on the drivers of countries’ fintech policy stances. This article contributes to theoretical discussions in the public policy literature by outlining how policy learning and institutions may affect the evolution of national fintech policy stances. To test our theoretical framework, we analyse a comparative case study of the three Baltic states, which h…
Economics (11 works) · Political science (11 works) · Law (7 works) · Business (6 works) · Law (6 works) · Corporate Taxation and Avoidance (5 works) · Politics (5 works) · Economic system (4 works) · International trade (4 works) · Market economy (4 works)