Description
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.
Book Information
ISBN 9781035321551
Author Giulio Allevato
Format Hardback
Page Count 224
Imprint Edward Elgar Publishing Ltd
Publisher Edward Elgar Publishing Ltd
