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Non-Fiscal Tax Policies and State Sovereignty: From the Rise of Modern Nation States to Globalization and Corporate Feudalism

Non-Fiscal Tax Policies and State Sovereignty: From the Rise of Modern Nation States to Globalization and Corporate Feudalism

Author: Giulio Allevato
Publisher: Edward Elgar Publishing
ISBN: 9781035321551
Published In: August 2024
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: AU$257.40

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Description
Contents

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In this interdisciplinary book, Giulio Allevato explores how the non-fiscal function of the taxing power has contributed to the establishment, consolidation, and maintenance of an effective power to govern in modern nation states. Innovative in its historical approach, this book illustrates how the link between non-budgetary tax policies and state sovereignty continues to play out in the current global landscape.

Non-Fiscal Tax Policies and State Sovereignty identifies and analyses certain “waves” of regulatory and redistributive tax policies whose enactment or discussion has presented similar features among several nation states. Allevato discusses how these non-fiscal tax policies played a decisive role in the establishment of full state sovereignty, namely by favouring nation states built on centralised governments and consolidating their ruling powers. Ultimately, Allevato assesses how an internationally and supranationally coordinated use of the taxing power’s non-fiscal function continues to play a decisive role in the ability of national governments to effectively exercise their authority through the emergence of a sort of “corporate feudalism”.

This insightful book is a crucial resource for students and scholars of international tax law, tax policy and legal history. It is also beneficial to political scientists interested in the development of modern nation states and on the role of taxation in this.

Introduction to the non-fiscal dimension of tax sovereignty

PART I. THE CREATION AND CONSOLIDATION OF MODERN NATION STATES

The strengthening of central governments and industrialization: The role of mercantile policies

The shift to an income tax-based system and the consolidation of the power to govern

PART II. COORDINATED NON-FISCAL TAX POLICY TO GOVERN GLOBAL ISSUES: THREE ILLUSTRATIVE CASES

Introduction to Part II: From exclusive to multilateral exercise of sovereignty

Tax policy to reform the financial sector and the need for a coordinated regulatory response

The energy price surge and the renaissance of excess profit taxes

The rise of a ‘corporate feudalism’ and the need for non-fiscal tax countermeasures

Conclusions

Bibliography