Global debates about taxation / edited by Holger Nehring and Florian Schui.

Format:

Book

Contributor:

Nehring, Holger, 1974-

Schui, Florian, 1973-

Language:

English

Subjects (All):

Taxation--History--Congresses.

Taxation.

Finance, Public--International cooperation--Congresses.

Finance, Public.

Finance, Public--Cross-cultural studies--Congresses.

Finance, Public--International cooperation.

History.

Genre:

Cross-cultural studies.

Conference papers and proceedings.

Physical Description:

x, 226 pages : illustrations ; 23 cm

Place of Publication:

Basingstoke [England] ; New York : Palgrave Macmillan, 2007.

Summary:

Taxation is one of the key issues of current political debate across the globe. References to past examples and foreign models play a major role in these debates. Yet we know very little about how precisely ideas about taxation were transferred within and between different countries. This book offers the first glimpse at how ideas about taxation have travelled around the globe since the middle of the eighteenth century. It includes case studies from France in the mid-eighteenth century, the British Empire in the nineteenth century, and the 'American Empire' and the European Union in the late twentieth century, as well as exploring the International Monetary Fund. The book issues a word of caution to those policy-makers who look for straightforward lessons from abroad: transfers of ideas about taxation were cumbersome, as they had to take account of socio-economic structures, administrative cultures, and patterns of political legitimacy.

Contents:

1 Introduction: Global Debates about Taxation: Transfers of Ideas, the Challenge of Political Legitimacy and the Paradoxes of State-building / Holger Nehring, Florian Schui 1

Part I Challenges of War and Occupation 19

2 Regional Exchanges and Patterns of Taxation in Eighteenth-Century Europe: the Case of the Italian Cadastres / Christine Lebeau 21

3 Learning from French Experience? The Prussian Regie Tax Administration, 1766-86 / Florian Schui 36

4 The Napoleonic Empire in Italy: the Transfer of Tax Ideas and Political Legitimacy 1802-14 / Alexander Grab 61

Part II Federal Polities 81

5 The Transfer of Ideas about Taxation in a Federal State: the Example of the German Empire, 1875-1914 / Andreas Thier 83

6 The Paradoxes of State-Building: Transnational Expertise and the Income Tax Debates in the United States and Germany, c. 1880-1914 / Holger Nehring 97

7 Harmonization through Competition? The Evolution of Taxation in Post-War Europe / Frances M. B. Lynch 116

Part III Empires and International Organizations 135

8 Tax Transfers: Britain and its Empire, 1848-1914 / Martin Daunton 137

9 The Transfer of Tax Ideas during the 'Reverse Course' of the US Occupation of Japan / W. Elliot Brownlee 158

10 Tax Policy Transfer to Developing Countries: Politics, Institutions and Experts / Miranda Stewart 182

11 The Flat Tax: Fiscal Revolution or Policy Diffusion? / Joseph J. Thorndike 201.

Notes:

Based on a conference on "The transfer of ideas about taxation" held Sept. 16-18, 2005 in Cambridge, England.

Includes bibliographical references and index.

ISBN:

9781403987471

1403987475

OCLC:

73744118

Online:

Contributor biographical information

Publisher description