Handbook on the Politics of Taxation

Edited by Lukas Hakelberg, Post-Doctoral Researcher, Otto Suhr Institute of Political Science, Freie Universität Berlin and Laura Seelkopf, Professor for International Comparative Public Policy, Ludwig-Maximilians-Universität München, Germany

'Quite simply the best Handbook on the politics of taxation available. Comprehensive and erudite.'

• Contents:1 Introduction to the Handbook on the Politics of Taxation 1Lukas Hakelberg and Laura SeelkopfPART I THE HISTORICAL EVOLUTION OF MODERN TAX SYSTEMS2 Premodern taxation 17Edgar Kiser3 War and taxation: the father of all things or rather an obsession? 32Patrick Emmenegger and André Walter4 Political institutions and taxation, 1800–1945 47Per F. Andersson5 The colonial tax state 65Laura SeelkopfPART II COMPARATIVE TAX POLITICSA: THE BASICS6 The domestic determinants of tax mixes 83Achim Kemmerling and Zbigniew Truchlewski7 Size and structure of the tax state in comparative perspective 99Lukas Haffert8 Political regimes and taxation: Do democratic rule and regime stability count? 114Christian von Haldenwang9 The politics of tax expenditures 129Christian von Haldenwang, Achim Kemmerling, Agustin Redonda andZbigniew Truchlewski10 Fiscal decentralization 147Amuitz Garmendia MadariagaB: CURRENT DEBATES11 A race to the bottom? The politics of tax competition 167Hanna Lierse12 Taxation and inequality 179Julian Limberg13 Taxation and gender 193Laura Seelkopf14 The politics of green taxation 209Lena Maria SchafferPART III INTERNATIONAL TAX POLITICSA: THE BASICS15 Politics and the diffusion of tax policy 230Duane Swank16 The politics and history of global tax governance 245Martin Hearson and Thomas Rixen17 The OECD’s governance of international corporate taxation: initiatives,instruments, and legitimacy 261Richard Eccleston and Lachlan Johnson18 The politics of taxation in the European Union 277Indra Römgens and Aanor RolandB: CURRENT DEBATES19 Power and resistance in the global fight against tax evasion 294Loriana Crasnic and Lukas Hakelberg20 The politics of taxing financial transactions in the EU 310Saliha Metinsoy21 Revenue challenges in developing countries: can international assistance help? 324Ida Bastiaens22 The politics of taxing the digital economy 339Rasmus Corlin Christensen and Wouter LipsPART IV PREFERENCE FORMATION23 Why do people pay taxes? Explaining tax compliance by individuals 356Alice Guerra and Brooke Harrington24 What do people want? Explaining voter tax preferences 375Sarah Berens and Margarita Gelepithis25 Business interest groups and tax policy 390Néstor CastañedaIndex