Non-Fiscal Tax Policies and State Sovereignty : From the Rise of Modern Nation States to Globalization and Corporate Feudalism / Giulio Allevato.

Format:

Book

Author/Creator:

Allevato, Giulio, author.

Contributor:

Edward Elgar Publishing, publisher.

Language:

English

Subjects (All):

Fiscal policy.

Nation-state.

Sovereignty.

Taxation--Law and legislation.

Taxation.

Physical Description:

1 online resource (228 pages)

Edition:

First edition.

Place of Publication:

Cheltenham, England : Edward Elgar Publishing Limited, [2024]

Summary:

"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"-- Provided by publisher.

Contents:

Front Matter

Copyright

Contents

Acknowledgements

Introduction to the Non-Fiscal Dimension of Tax Sovereignty

PART I The Creation and Consolidation of Modern Nation States

1. The Strengthening of Central Governments and Industrialization: The Role of Mercantile Policies

2. The Shift to an Income Tax-Based System and the Consolidation of the Power to Govern

PART II Coordinated Non-Fiscal Tax Policy to Govern Global Issues: Three Illustrative Cases

From Exclusive to Multilateral Exercise of Sovereignty

3. Tax Policy to Reform the Financial Sector and the Need for a Coordinated Regulatory Response

4. The Energy Price Surge and the Renaissance of Excess Profit Taxes

5. The Rise of a 'Corporate Feudalism' and the Need for Non-Fiscal Tax Countermeasures

Conclusions

Bibliography

Index.

Notes:

Description based on publisher supplied metadata and other sources.

Description based on print version record.

Includes bibliographical references and index.

ISBN:

1-03-532156-4