Handbook on the politics of taxation / edited by Lukas Hakelberg (Otto Suhr Institute of Political Science, Freie Universität Berlin, Germany), Laura Seelkopf (School of Economics and Political Science, University of St. Gallen, Switzerland).

Format:

Book

Contributor:

Edward Elgar Publishing, publisher.

Hakelberg, Lukas, 1985- editor.

Seelkopf, Laura, editor.

Language:

English

Subjects (All):

Taxation--Political aspects.

Taxation.

Physical Description:

1 online resource (432 pages)

Place of Publication:

Cheltenham, England ; Northampton, Massachusetts : Edward Elgar Publishing, [2021]

Summary:

"This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a background to current debates on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it offers potential avenues for future research. The Handbook explores the historical evolution of modern tax systems, contemporary tax politics from a comparative perspective, global tax politics from an international relations perspective, and the formation of tax policy preferences of taxpayers, voters, business associations and parties. Expert contributors analyse the foundations of the field of research and focus on key debates, including the links between colonization and taxation, international cooperation against tax evasion and avoidance, and the taxation of financial transactions. The Handbook on the Politics of Taxation will be a vital resource for academics and students of public finance and public policy. Its exploration of tax compliance and voter preferences will also be beneficial for practitioners and policy makers in these fields"-- Provided by publisher.

Contents:

Contents: 1. Introduction to the handbook on the politics of taxation / Lukas Hakelberg and Laura Seelkopf

Part I: The historical evolution of modern tax systems

2. Premodern taxation / Edgar Kiser

3. War and taxation: The father of all things or rather an obsession? / Patrick Emmenegger and André Walter

4. Political institutions and taxation, 1800-1945 / Per F. Andersson

5. The colonial tax state / Laura Seelkopf

Part II: Comparative tax politics a: The basics

6. The domestic determinants of tax mixes / Achim Kemmerling and Zbigniew Truchlewski

7. Size and structure of the tax state in comparative perspective / Lukas Haffert

8. Political regimes and taxation: Do democratic rule and regime stability count? / Christian von Haldenwang

9. The politics of tax expenditures / Christian von Haldenwang, Achim Kemmerling, Agustin Redonda and Zbigniew Truchlewski

10. Fiscal decentralization / Amuitz Garmendia Madariaga B: CURRENT DEBATES

11. A race to the bottom? The politics of tax competition / Hanna Lierse

12. Taxation and inequality / Julian Limberg

13. Taxation and gender / Laura Seelkopf

14. The politics of green taxation / Lena Maria Schaffer

Part III: International tax politics a: The basics

15. Politics and the diffusion of tax policy / Duane Swank

16. The politics and history of global tax governance / Martin Hearson and Thomas Rixen

17. The oecd's governance of international corporate taxation: Initiatives, instruments, and legitimacy / Richard Eccleston and Lachlan Johnson

18. The politics of taxation in the European Union / Indra Römgens and Aanor Roland B: CURRENT DEBATES

19. Power and resistance in the global fight against tax evasion / Loriana Crasnic and Lukas Hakelberg

20. The politics of taxing financial transactions in the eu / Saliha Metinsoy

21. Revenue challenges in developing countries: Can international assistance help? / Ida Bastiaens

22. The politics of taxing the digital economy / Rasmus Corlin Christensen and Wouter Lips

Part IV: Preference formation

23. Why do people pay taxes? Explaining tax compliance by individuals / Alice Guerra and Brooke Harrington

24. What do people want? Explaining voter tax preferences / Sarah Berens and Margarita Gelepithis

25. Business interest groups and tax policy / Néstor Castañeda

Index.

Notes:

Includes bibliographical references and index.

Description based on print version record.

Includes index.

ISBN:

1-78897-942-7