Non-Fiscal Tax Policies and State Sovereignty
Edward Elgar Publishing Ltd (Verlag)
978-1-0353-2155-1 (ISBN)
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 centralized 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 against 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.
Giulio Allevato, Assistant Professor of International Tax Law, Law School, IE University, Spain, and Affiliate Professor of Tax & Legal, SDA Bocconi School of Management, Università Bocconi, Italy
Contents
Introduction to the non-fiscal dimension of tax sovereignty
PART I THE CREATION AND CONSOLIDATION OF
MODERN NATION STATES
1 The strengthening of central governments and
industrialization: The role of mercantile policies
2 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
3 Tax policy to reform the financial sector and the need for
a coordinated regulatory response
4 The energy price surge and the renaissance of excess profit taxes
5 The rise of a ‘corporate feudalism’ and the need for
non-fiscal tax countermeasures
Conclusions
Bibliography
| Erscheinungsdatum | 22.08.2024 |
|---|---|
| Verlagsort | Cheltenham |
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Öffentliches Recht ► Verfassungsrecht | |
| Recht / Steuern ► Steuern / Steuerrecht | |
| ISBN-10 | 1-0353-2155-6 / 1035321556 |
| ISBN-13 | 978-1-0353-2155-1 / 9781035321551 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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