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: July 2024 ISBN: 978 1 03532 912 0 Extent: c 256 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
‘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
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