Non-Fiscal Tax Policies and State Sovereignty

Hardback

Non-Fiscal Tax Policies and State Sovereignty

From the Rise of Modern Nation States to Globalization and Corporate Feudalism

9781035321551 Edward Elgar Publishing
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
Publication Date: August 2024 ISBN: 978 1 03532 155 1 Extent: c 224 pp
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.

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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.
Critical Acclaim
‘Legal historical analysis is a relatively scarce commodity in tax studies, but this book takes us on a whirlwind tour that provides deep insights on an often disregarded aspect of state sovereignty: non-fiscal tax policies. This tour starts from the rise of modern nation states, brings us to globalisation and eventually to what is aptly defined as a new brand of “corporate feudalism” in the metaverse. The conclusion is very important for scholars and policy makers: non-fiscal tax policies require international or supranational design and implementation. We should not forget about this.’
– Carlo Garbarino, Bocconi University, Italy

‘When one sees the word tax, one runs for cover or to one’s accountant. Don''t do it in this case. It illuminates an understudied dimension of statehood and sovereignty. Well worth your time.’
– J.H.H. Weiler, NYU School of Law, US
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