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Taxation, Citizenship and Democracy in the 21st Century

Taxation, Citizenship and Democracy in the 21st Century

Author: Yvette Lind; Reuven S. Avi-Yonah
Publisher: Edward Elgar Publishing
ISBN: 9781035329120
Published In: July 2024
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 1,456.00

HKD 1,412.32 Save HKD 43.68 (3%)

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Description
Contents

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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.

Chartering the disciplinary boundaries surrounding taxation, citizenship, and democracy 1

Yvette Lind

Democratic legitimacy, sovereignty, and international taxation 7

Douglas Bamford

Taxing migrants more fairly in an era of globalization 33

Tamir Shanan and Doron Narotzki

Conceptualizing fiscal citizenship 52

Charlotte Schmidt and Eva Matthaei

Tax as a genuine link 81

Roberto Ramos Obando

Citizenship in modular tax systems 104

Ira K. Lindsay