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Borderlines in Private Law

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Taxation, Citizenship and Democracy in the 21st Century

Edited by: Yvette Lind, Reuven S. Avi-Yonah

ISBN13: 9781035329120
Published: July 2024
Publisher: Edward Elgar Publishing Limited
Country of Publication: UK
Format: Hardback
Price: £105.00



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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.

Subjects:
Constitutional and Administrative Law, Taxation
Contents:
1. Chartering the disciplinary boundaries surrounding taxation, citizenship, and democracy 1
Yvette Lind
2. Democratic legitimacy, sovereignty, and international taxation 7
Douglas Bamford
3. Taxing migrants more fairly in an era of globalization 33
Tamir Shanan and Doron Narotzki
4. Conceptualizing fiscal citizenship 52
Charlotte Schmidt and Eva Matthaei
5. Tax as a genuine link 81
Roberto Ramos Obando
6. Citizenship in modular tax systems 104
Ira K. Lindsay
7. The interlinking between taxation, citizenship, and democracy: why should, and how can, we integrate large
corporations? 126
Anna-Lena Scherer
8. The role of procedural safeguards in legitimising the use of automated risk management systems in tax
administration: the case of the non-citizen taxpayer 147
Angelika Mohr and Ralf P. Schenke
9. Taxation and belonging: the history and rhetoric of tax, full citizenship, and community membership in the United States 168
Tessa Davis
10. A new perspective on capital migration: social security, taxation, and noncitizen farmworkers 186
Shayak Sarkar
11. The state as a corporation or family? Insights from a comparative study of citizenship and taxation in Canada
and China 204
Jinyan Li
12. Too close for comfort: a case study of boundary work implementing cooperative compliance policies in Norway and Sweden 227
Benedicte Brøgger and Lotta Björklund Larsen