Taxation, Citizenship and Democracy in the 21st Century

Inbunden, Engelska, 2024

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Beskrivning

Proposing innovative ideas on the links between taxation, citizenship and democracy, this multidisciplinary book contributes to ongoing research and scholarship by emphasizing the importance of taxation to the functioning of modern democracy. This book provides methodological and theoretical research tools from various disciplines such as law, economics and sociology. It considers, among other research questions, the disciplinary boundaries surrounding taxation, citizenship and democracy; the taxation of migrants in an era of globalization; and the role of procedural safeguards in legitimizing the use of automated risk management systems. Featuring contemporary case studies from the perspectives of taxpayers, legislators and tax administrations, it presents new perspectives on capital migration, social security and noncitizen farmworkers, as well as cooperative compliance policies in Nordic countries. Examining the tax systems of a number of countries across the globe, this book is an essential resource for scholars of constitutional and administrative law, economics of social policy, inequality, tax law and fiscal policy, and welfare states. It will also be a helpful resource for students in these disciplines.

Produktinformation

Utgivningsdatum:2024-07-09
Mått:156 x 234 x undefined mm
Format:Inbunden
Språk:Engelska
Förlag:Edward Elgar Publishing Ltd
ISBN:9781035329120

Utforska kategorier

Mer om författaren

Edited by Yvette Lind, Professor of Law, Department of Law and Governance, BI Norwegian Business School, Norway and Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, Michigan Law School, University of Michigan, US

Recensioner i media

‘Taxation, Citizenship, and Democracy in the 21st Century brings to the light the complexity hidden in plain sight in the gap between disciplines, and clearly and convincingly demonstrates that 21st century solutions to taxation problems cannot be found within the limited purview of tax law alone.’

Innehållsförteckning

Contents1 Chartering the disciplinary boundaries surroundingtaxation, citizenship, and democracy 1Yvette Lind2 Democratic legitimacy, sovereignty, and international taxation 7Douglas Bamford3 Taxing migrants more fairly in an era of globalization 33Tamir Shanan and Doron Narotzki4 Conceptualizing fiscal citizenship 52Charlotte Schmidt and Eva Matthaei5 Tax as a genuine link 81Roberto Ramos Obando6 Citizenship in modular tax systems 104Ira K. Lindsay7 The interlinking between taxation, citizenship, anddemocracy: why should, and how can, we integrate largecorporations? 126Anna-Lena Scherer8 The role of procedural safeguards in legitimising theuse of automated risk management systems in taxadministration: the case of the non-citizen taxpayer 147Angelika Mohr and Ralf P. Schenke9 Taxation and belonging: the history and rhetoric of tax,full citizenship, and community membership in the United States 168Tessa Davis10 A new perspective on capital migration: social security,taxation, and noncitizen farmworkers 186Shayak Sarkar11 The state as a corporation or family? Insights froma comparative study of citizenship and taxation in Canadaand China 204Jinyan Li12 Too close for comfort: a case study of boundary workimplementing cooperative compliance policies in Norwayand Sweden 227Benedicte Brøgger and Lotta Björklund Larsen