Taxation, Citizenship and Democracy in the 21st Century

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Taxation, Citizenship and Democracy in the 21st Century

9781035329120 Edward Elgar Publishing
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
Publication Date: 2024 ISBN: 978 1 03532 912 0 Extent: 266 pp
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 taxes to the functioning of democracy.

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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.
Critical Acclaim
‘This extraordinarily interesting volume is a great contribution that deepens our understanding of the fundamental link between taxation, representation and citizenship, even in countries not usually perceived as democratic, and shows how fiscal citizenship is evolving in today’s increasingly mobile world.’
– Miranda Stewart, University of Melbourne, Australia

‘Globalization and migration are factors that fundamentally challenge the traditional layout of taxation as a tool to create common goods and to foster solidarity in stable communities. The contributions to this book focus on these challenges, providing highly valuable insights into modern concepts of membership, building on experiences from countries as different as Canada and China and presenting innovative solutions for forward-looking tax legislation.’
– Wolfgang Schön, Max Planck Institute for Tax Law and Public Finance, Germany

‘The task facing democratic governments in designing taxes has always been challenging, a job that has become even harder in a world in which individuals and firms are increasingly mobile and goods and services are increasingly hard-to-tax. This excellent collection of chapters by scholars from multiple disciplines – law, economics, philosophy, politics, anthropology – explores these many challenges, and offers timely and useful suggestions for the path forward.’
– James Alm, Tulane University, US
Contents
Contents
1 Chartering the disciplinary boundaries surrounding
taxation, citizenship, and democracy 1
Yvette Lind
2 Democratic legitimacy, sovereignty, and international taxation 7
Douglas Bamford
3 Taxing migrants more fairly in an era of globalization 33
Tamir Shanan and Doron Narotzki
4 Conceptualizing fiscal citizenship 52
Charlotte Schmidt and Eva Matthaei
5 Tax as a genuine link 81
Roberto Ramos Obando
6 Citizenship in modular tax systems 104
Ira K. Lindsay
7 The interlinking between taxation, citizenship, and
democracy: why should, and how can, we integrate large
corporations? 126
Anna-Lena Scherer
8 The role of procedural safeguards in legitimising the
use of automated risk management systems in tax
administration: the case of the non-citizen taxpayer 147
Angelika Mohr and Ralf P. Schenke
9 Taxation and belonging: the history and rhetoric of tax,
full citizenship, and community membership in the United States 168
Tessa Davis
10 A new perspective on capital migration: social security,
taxation, and noncitizen farmworkers 186
Shayak Sarkar
11 The state as a corporation or family? Insights from
a comparative study of citizenship and taxation in Canada
and China 204
Jinyan Li
12 Too close for comfort: a case study of boundary work
implementing cooperative compliance policies in Norway
and Sweden 227
Benedicte Brøgger and Lotta Björklund Larsen
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