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Taxation Citizenship And Democracy In The 21st Century
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Book Synopsis Taxation, Citizenship and Democracy in the 21st Century by : Yvette Lind
Download or read book Taxation, Citizenship and Democracy in the 21st Century written by Yvette Lind and published by Edward Elgar Publishing. This book was released on 2024-07-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proposing innovative ideas on the links between taxation, citizenship and democracy, this multidisciplinary book contributes to ongoing research and scholarship by emphasizing the importance of taxation to the functioning of modern democracy. This book provides methodological and theoretical research tools from various disciplines such as law, economics and sociology. It considers, among other research questions, the disciplinary boundaries surrounding taxation, citizenship and democracy; the taxation of migrants in an era of globalization; and the role of procedural safeguards in legitimizing the use of automated risk management systems. Featuring contemporary case studies from the perspectives of taxpayers, legislators and tax administrations, it presents new perspectives on capital migration, social security and noncitizen farmworkers, as well as cooperative compliance policies in Nordic countries. Examining the tax systems of a number of countries across the globe, this book is an essential resource for scholars of constitutional and administrative law, economics of social policy, inequality, tax law and fiscal policy, and welfare states. It will also be a helpful resource for students in these disciplines.
Book Synopsis Taxing Nomads by : Reuven S. Avi-Yonah
Download or read book Taxing Nomads written by Reuven S. Avi-Yonah and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The COVID pandemic and the rise of zooming has increased the ability of many people (primarily the rich) to work remotely. This in turn has led to more people moving to other countries to benefit from the ability to work remotely while enjoying other benefits such as lower housing prices, a more leisurely lifestyle, and in some cases greater political stability. Many Americans have used their newfound freedom to move overseas, e.g., to Italy. They and others like them are the new nomads. Such a move is not tax motivated because Italy has higher personal tax rates than the US. It does, however, raise interesting tax issues because the US (uniquely) imposes worldwide taxation on its citizens wherever they live, while Italy (like most countries) does not tax non-resident citizens but taxes its residents on worldwide income regardless of their citizenship status.The question is whether the US or the Italian regime is preferable in a world in which rich people can freely choose their residence jurisdiction regardless of their citizenship. Most of the literature (including my own) condemns the US approach as a historical anachronism and accepts the Italian approach as obvious. But this question requires reconsideration under changing conditions.The tax policy choice (whether a country should tax non-resident citizens or non-citizen residents on global income) raises issues that would have been very familiar to Erwin Seligman and his colleagues on the 1923 League of Nations report. A key issue in the US debate on adopting the Sixteenth Amendment (1913) to authorize an income tax was whether federal taxes should be based on the benefits provided to the taxpayer by the government (the benefits or exchange principle) or on the taxpayer's ability to pay taxes (the ability to pay principle). Seligman was a major advocate of the ability to pay principle, and of the consequent insistence that Congress has the power to tax all income “from whatever source derived,” since all income contributes to ability to pay. The ability to pay principle was also behind the adoption of the foreign tax credit and the rejection of exemption for foreign source income in 1918. The 1923 report is based on the benefits principle (“economic allegiance”), but the insistence that the residence jurisdiction must have the right to tax the income of its residents on a worldwide basis while allowing for credits for source-based taxes is derived from the ability to pay principle.Which principle is better suited for taxing nomads? In my opinion, it is the ability to pay principle and not the benefits principle. A US citizen living permanently abroad does not derive sufficient benefits from their US passport (and may in some cases not even have one and not be aware of her US citizenship if that resulted from being born in the US). But if taxation is based on ability to pay, the relevant ability to pay is that of adult members of a political community, who get to vote and thereby determine the appropriate tax rates and the degree of progressivity of the tax rate schedule. And since US citizens abroad can vote in US elections, they should be subject to US taxes based on their ability to pay, i.e., on global income from whatever source derived.Taxation of non-citizen residents, on the other hand, should be based on the benefits principle since they do not get to vote and therefore are not members of the political community in which they reside. Therefore, Italy should only tax US citizens residing in Italy on Italian source income, which reflects the benefits conferred on them by Italy, and not on foreign source income, which does not reflect such benefits. The US should credit those Italian benefits (source) based taxes in accordance with the priority of benefits (source) over ability to pay (residence) established by the 1923 report (the “first bite at the apple” rule).The problem with this proposal, of course, is that it encourages taxpayers to obtain passports in tax havens and live permanently in other countries, and if those residence countries will only tax them on domestic source income, the result is massive under-taxation of the rich. Such “non-dom” regimes are a serious problem under current rules because countries like the UK (and many others) have adopted them to attract the rich. But there are ways to address this issue since non-dom regimes are politically unpopular and therefore ripe for legislative change in democratic countries. First, a residence country should be able to impose tax on its residents on worldwide income if the country of citizenship does not do so at all. Second, while the country of citizenship should be able to impose any non-zero tax rate it wants on its citizens (that is the point of taxation based on voting in a democratic political community), that choice should be respected by the country of residence only if the citizenship is meaningful, i.e., if the resident non-citizen has real links to their country of citizenship and not just a nominal passport (under the well-established Nottebohm test adopted by the ICJ). Finally, the country of residence should respect the primacy of the country of citizenship only if its citizens (including non-resident citizens) are given a meaningful right to vote in free and democratic elections in the country of citizenship (as determined by outside observers).Hannah Arendt defined citizenship as “the right to have rights”. In today's deglobalizing world, citizenship has become more important than ever because an increasing number of people (refugees) are effectively stateless and do not have either diplomatic protection or the right of abode in their country of citizenship. In addition, the ability to work remotely has significantly increased the ability of the rich to move permanently to other countries without obtaining citizenship rights and obligations. In this context, I believe the US approach of taxing its citizens on global income regardless of where they live is justified by the ability to pay principle (but not by the benefits principle), and that the current practice of the US and most countries to tax non-citizen residents on global income is not justified (within the limits of the anti-avoidance rules outlined above). This may not be a drastic change from current rules for resident non-citizens because most of them do not have foreign source income. But for those that do (like the rich nomads of the pandemic), ability to pay (citizenship) is a better basis for taxation than benefits (residence). Seligman, I believe, would have approved.
Book Synopsis Taxation, Citizenship and Democracy in the 21st Century by : Yvette Lind
Download or read book Taxation, Citizenship and Democracy in the 21st Century written by Yvette Lind and published by Edward Elgar Publishing. This book was released on 2024-07-05 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proposing innovative ideas on the links between taxation, citizenship and democracy, this multidisciplinary book contributes to ongoing research and scholarship by emphasizing the importance of taxes to the functioning of democracy.
Book Synopsis Taxation and Democracy by : Sven Steinmo
Download or read book Taxation and Democracy written by Sven Steinmo and published by Yale University Press. This book was released on 1993-01-01 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It provides an account of the ways these democracies have financed their welfare programs despite w
Download or read book Racial Taxation written by Camille Walsh and published by UNC Press Books. This book was released on 2018-02-02 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the United States, it is quite common to lay claim to the benefits of society by appealing to "taxpayer citizenship--the idea that, as taxpayers, we deserve access to certain social services like a public education. Tracing the genealogy of this concept, Camille Walsh shows how tax policy and taxpayer identity were built on the foundations of white supremacy and intertwined with ideas of whiteness. From the origins of unequal public school funding after the Civil War through school desegregation cases from Brown v. Board of Education to San Antonio v. Rodriguez in the 1970s, this study spans over a century of racial injustice, dramatic courtroom clashes, and white supremacist backlash to collective justice claims. Incorporating letters from everyday individuals as well as the private notes of Supreme Court justices as they deliberated, Walsh reveals how the idea of a "taxpayer" identity contributed to the contemporary crises of public education, racial disparity, and income inequality.
Book Synopsis Tax and Government in the 21st Century by : Miranda Stewart
Download or read book Tax and Government in the 21st Century written by Miranda Stewart and published by . This book was released on 2022 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "Since 1970, the Law in Context series has been at the forefront of a movement to broaden the study of law. The series is a vehicle for the publication of innovative monographs and texts that treat law and legal phenomena critically in their cultural, social, political, technological, environmental and economic contexts. A contextual approach involves treating legal subjects broadly, using materials from other humanities and social sciences, and from any other discipline that helps to explain the operation in practice of the particular legal field or legal phenomena under investigation. It is intended that this orientation is at once more stimulating and more revealing than the bare exposition of legal rules. The series includes original research monographs, coursebooks and textbooks that foreground contextual approaches and methods. The series includes and welcomes books on the study of law in all its contexts, including domestic legal systems, European and international law, transnational and global legal processes, and comparative law"--
Book Synopsis 21st Century Citizen by : Dona Herweck Rice
Download or read book 21st Century Citizen written by Dona Herweck Rice and published by Teacher Created Materials. This book was released on 2020-03-05 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Every citizen of a country enjoys the rights and responsibilities of citizenship for that country. However, 21st century citizens are connected in ways unlike any time before. Dive deep into what it means to be a global citizen with this primary source book that gives students unique insights and personal connections to history. This 32-page book includes text features that help students increase reading comprehension and their understanding of the subject. Packed with interesting facts, sidebars, and essential vocabulary, this book is perfect for reports or projects.
Book Synopsis Community Wealth Building and the Reconstruction of American Democracy by : Melody C. Barnes
Download or read book Community Wealth Building and the Reconstruction of American Democracy written by Melody C. Barnes and published by Edward Elgar Publishing. This book was released on 2020-10-30 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can we create and sustain an America that never was, but should be? How can we build a robust multiracial democracy in which everyone is valued and everyone possesses political, economic and social capital? How can democracy become a meaningful way of life, for all citizens? By critically probing these questions, the editors of Community Wealth Building and the Reconstruction of American Democracy seize the opportunity to bridge the gap between our democratic aspirations and our current reality.
Book Synopsis The Digital Citizen(ship) by : Luigi Ceccarini
Download or read book The Digital Citizen(ship) written by Luigi Ceccarini and published by Edward Elgar Publishing. This book was released on 2021-02-26 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This cutting-edge book explores the diverse and contested meanings of ‘citizenship’ in the 21st century, as representative democracy faces a mounting crisis in the wake of the digital age. Luigi Ceccarini enriches and updates the common notion of citizenship, answering the question of how it is possible to fully live as a citizen in a post-modern political community.
Book Synopsis Taxation and State-Building in Developing Countries by : Deborah Brautigam
Download or read book Taxation and State-Building in Developing Countries written by Deborah Brautigam and published by Cambridge University Press. This book was released on 2008-01-10 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Download or read book Taxing the Rich written by Kenneth Scheve and published by Princeton University Press. This book was released on 2017-11-07 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Book Synopsis Advanced Introduction to International Tax Law by : Reuven S. Avi-Yonah
Download or read book Advanced Introduction to International Tax Law written by Reuven S. Avi-Yonah and published by Edward Elgar Publishing. This book was released on 2019 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.
Book Synopsis Give and Take by : Shirley Tillotson
Download or read book Give and Take written by Shirley Tillotson and published by UBC Press. This book was released on 2017-11-15 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: A book about tax history that’s a real page-turner? Give and Take is full of surprises. A Canadian millionaire who embraced the new federal income tax in 1917. A socialist hero who deplored the burden of big government. Most surprising, twentieth-century taxes have made us richer, in political engagement and more. Taxes make the power of the state obvious, and Canadians often resisted that power. But this is not simply a tale of tax rebels. Tillotson argues that Canadians also made real contributions to democracy when they taxed wisely and paid willingly.
Book Synopsis Citizenship: A Very Short Introduction by : Richard Bellamy
Download or read book Citizenship: A Very Short Introduction written by Richard Bellamy and published by Oxford University Press, USA. This book was released on 2008-09-25 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: Interest in citizenship has never been higher. But what does it mean to be a citizen in a modern, complex community? Richard Bellamy approaches the subject of citizenship from a political perspective and, in clear and accessible language, addresses the complexities behind this highly topical issue.
Book Synopsis Innovative Citizen Participation and New Democratic Institutions Catching the Deliberative Wave by : OECD
Download or read book Innovative Citizen Participation and New Democratic Institutions Catching the Deliberative Wave written by OECD and published by OECD Publishing. This book was released on 2020-06-10 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public authorities from all levels of government increasingly turn to Citizens' Assemblies, Juries, Panels and other representative deliberative processes to tackle complex policy problems ranging from climate change to infrastructure investment decisions. They convene groups of people representing a wide cross-section of society for at least one full day – and often much longer – to learn, deliberate, and develop collective recommendations that consider the complexities and compromises required for solving multifaceted public issues.
Book Synopsis Democracy: A Very Short Introduction by : Bernard Crick
Download or read book Democracy: A Very Short Introduction written by Bernard Crick and published by OUP Oxford. This book was released on 2002-10-10 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: No political concept is more used, and misused, than that of democracy. Nearly every regime today claims to be democratic, but not all 'democracies' allow free politics, and free politics existed long before democratic franchises. This book is a short account of the history of the doctrine and practice of democracy, from ancient Greece and Rome through the American, French, and Russian revolutions, and of the usages and practices associated with it in the modern world. It argues that democracy is a necessary but not a sufficient condition for good government, and that ideas of the rule of law, and of human rights, should in some situations limit democratic claims. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.
Book Synopsis The Gardens of Democracy by : Eric Liu
Download or read book The Gardens of Democracy written by Eric Liu and published by Sasquatch Books. This book was released on 2011-12-06 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of Canadian Prime Minister Justin Trudeau’s “10 Books Everyone Should Read” This fascinating study of democracy in the 21st century is a much-needed call for citizens to reach across the aisle and put power back into the hands of individuals—not Big Government Eric Liu and Nick Hanauer outline a simple but revolutionary argument for why our most basic assumptions about democracy need updating for the 21st century. They offer a roadmap for those looking for a way forward from an American life marked by divisive conversations. In a world with widespread political upheaval, a deep wellspring of civic engagement and collective action is emerging. America is finding that our cultural and political dialogue is spiking over everything from racial and social justice to fighting the ever-widening income gap, to climate change—even how we might best collaborate as active citizens to heal our democracy. Timely, inspiring, and highly charged, The Gardens of Democracy is a much-needed call to action for citizens to embrace their roles in a democratic society. To model positivity and good citizenship, plus ensure liberty and justice for all, we must achieve compromise by reaching across the aisle and putting the power to execute programs back in the hands of individuals, not big government. We must redefine how we view prosperity in order to move from a dog-eat-dog mentality that perpetuates the top 1% to a communal and inclusive movement that illustrates that we’re all better off when we’re all better off.
