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Handbook on the Politics of Taxation
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.
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Critical Acclaim
Contributors
Contents
More Information
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 analyze 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 policymakers in these fields.
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 analyze 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 policymakers in these fields.
Critical Acclaim
‘Quite simply the best Handbook on the politics of taxation available. Comprehensive and erudite.’
– Philipp Genschel, European University Institute, Italy
‘This volume covers the politics of taxation in a way that few other existing studies–either single or multi-authored–can pretend to do. Hakelberg and Seelkopf have done us a great service by putting together an impressive team writing on a broad range of tax issues ranging from those deep in history to today. This Handbook is sure to be of interest to many scholars in a range of disciplines.’
– David Stasavage, New York University, US
– Philipp Genschel, European University Institute, Italy
‘This volume covers the politics of taxation in a way that few other existing studies–either single or multi-authored–can pretend to do. Hakelberg and Seelkopf have done us a great service by putting together an impressive team writing on a broad range of tax issues ranging from those deep in history to today. This Handbook is sure to be of interest to many scholars in a range of disciplines.’
– David Stasavage, New York University, US
Contributors
Contributors: Per F. Andersson, Ida Bastiaens, Sarah Berens, Néstor Castañeda, Rasmus Corlin Christensen, Loriana Crasnic, Richard Eccleston, Patrick Emmenegger, Amuitz Garmendia Madariaga, Margarita Gelepithis, Alice Guerra, Lukas Haffert, Lukas Hakelberg, Brooke Harrington, Martin Hearson, Lachlan Johnson, Achim Kemmerling, Edgar Kiser, Hanna Lierse, Julian Limberg, Wouter Lips, Saliha Metinsoy, Agustin Redonda, Thomas Rixen, Aanor Roland, Indra Römgens, Lena Schaffer, Laura Seelkopf, Duane Swank, Zbigniew Truchlewski, Christian von Haldenwang, André Walter
Contents
Contents:
1 Introduction to the Handbook on the Politics of Taxation 1
Lukas Hakelberg and Laura Seelkopf
PART I THE HISTORICAL EVOLUTION OF MODERN TAX SYSTEMS
2 Premodern taxation 17
Edgar Kiser
3 War and taxation: the father of all things or rather an obsession? 32
Patrick Emmenegger and André Walter
4 Political institutions and taxation, 1800–1945 47
Per F. Andersson
5 The colonial tax state 65
Laura Seelkopf
PART II COMPARATIVE TAX POLITICS
A: THE BASICS
6 The domestic determinants of tax mixes 83
Achim Kemmerling and Zbigniew Truchlewski
7 Size and structure of the tax state in comparative perspective 99
Lukas Haffert
8 Political regimes and taxation: Do democratic rule and regime stability count? 114
Christian von Haldenwang
9 The politics of tax expenditures 129
Christian von Haldenwang, Achim Kemmerling, Agustin Redonda and
Zbigniew Truchlewski
10 Fiscal decentralization 147
Amuitz Garmendia Madariaga
B: CURRENT DEBATES
11 A race to the bottom? The politics of tax competition 167
Hanna Lierse
12 Taxation and inequality 179
Julian Limberg
13 Taxation and gender 193
Laura Seelkopf
14 The politics of green taxation 209
Lena Maria Schaffer
PART III INTERNATIONAL TAX POLITICS
A: THE BASICS
15 Politics and the diffusion of tax policy 230
Duane Swank
16 The politics and history of global tax governance 245
Martin Hearson and Thomas Rixen
17 The OECD’s governance of international corporate taxation: initiatives,
instruments, and legitimacy 261
Richard Eccleston and Lachlan Johnson
18 The politics of taxation in the European Union 277
Indra Römgens and Aanor Roland
B: CURRENT DEBATES
19 Power and resistance in the global fight against tax evasion 294
Loriana Crasnic and Lukas Hakelberg
20 The politics of taxing financial transactions in the EU 310
Saliha Metinsoy
21 Revenue challenges in developing countries: can international assistance help? 324
Ida Bastiaens
22 The politics of taxing the digital economy 339
Rasmus Corlin Christensen and Wouter Lips
PART IV PREFERENCE FORMATION
23 Why do people pay taxes? Explaining tax compliance by individuals 356
Alice Guerra and Brooke Harrington
24 What do people want? Explaining voter tax preferences 375
Sarah Berens and Margarita Gelepithis
25 Business interest groups and tax policy 390
Néstor Castañeda
Index
1 Introduction to the Handbook on the Politics of Taxation 1
Lukas Hakelberg and Laura Seelkopf
PART I THE HISTORICAL EVOLUTION OF MODERN TAX SYSTEMS
2 Premodern taxation 17
Edgar Kiser
3 War and taxation: the father of all things or rather an obsession? 32
Patrick Emmenegger and André Walter
4 Political institutions and taxation, 1800–1945 47
Per F. Andersson
5 The colonial tax state 65
Laura Seelkopf
PART II COMPARATIVE TAX POLITICS
A: THE BASICS
6 The domestic determinants of tax mixes 83
Achim Kemmerling and Zbigniew Truchlewski
7 Size and structure of the tax state in comparative perspective 99
Lukas Haffert
8 Political regimes and taxation: Do democratic rule and regime stability count? 114
Christian von Haldenwang
9 The politics of tax expenditures 129
Christian von Haldenwang, Achim Kemmerling, Agustin Redonda and
Zbigniew Truchlewski
10 Fiscal decentralization 147
Amuitz Garmendia Madariaga
B: CURRENT DEBATES
11 A race to the bottom? The politics of tax competition 167
Hanna Lierse
12 Taxation and inequality 179
Julian Limberg
13 Taxation and gender 193
Laura Seelkopf
14 The politics of green taxation 209
Lena Maria Schaffer
PART III INTERNATIONAL TAX POLITICS
A: THE BASICS
15 Politics and the diffusion of tax policy 230
Duane Swank
16 The politics and history of global tax governance 245
Martin Hearson and Thomas Rixen
17 The OECD’s governance of international corporate taxation: initiatives,
instruments, and legitimacy 261
Richard Eccleston and Lachlan Johnson
18 The politics of taxation in the European Union 277
Indra Römgens and Aanor Roland
B: CURRENT DEBATES
19 Power and resistance in the global fight against tax evasion 294
Loriana Crasnic and Lukas Hakelberg
20 The politics of taxing financial transactions in the EU 310
Saliha Metinsoy
21 Revenue challenges in developing countries: can international assistance help? 324
Ida Bastiaens
22 The politics of taxing the digital economy 339
Rasmus Corlin Christensen and Wouter Lips
PART IV PREFERENCE FORMATION
23 Why do people pay taxes? Explaining tax compliance by individuals 356
Alice Guerra and Brooke Harrington
24 What do people want? Explaining voter tax preferences 375
Sarah Berens and Margarita Gelepithis
25 Business interest groups and tax policy 390
Néstor Castañeda
Index
