Hardback
Non-Fiscal Tax Policies and State Sovereignty
From the Rise of Modern Nation States to Globalization and Corporate Feudalism
9781035321551 Edward Elgar Publishing
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.
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Critical Acclaim
Contents
More Information
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 centralized 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 against 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.
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 centralized 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 against 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.
Critical Acclaim
‘Legal historical analysis is a relatively scarce commodity in tax studies, but this book takes us on a whirlwind tour that provides deep insights on an often disregarded aspect of state sovereignty: non-fiscal tax policies. This tour starts from the rise of modern nation states, brings us to globalisation and eventually to what is aptly defined as a new brand of “corporate feudalism” in the metaverse. The conclusion is very important for scholars and policy makers: non-fiscal tax policies require international or supranational design and implementation. We should not forget about this.’
– Carlo Garbarino, Bocconi University, Italy
‘When one sees the word tax, one runs for cover or to one’s accountant. Don''t do it in this case. It illuminates an understudied dimension of statehood and sovereignty. Well worth your time.’
– J.H.H. Weiler, NYU School of Law, US
– Carlo Garbarino, Bocconi University, Italy
‘When one sees the word tax, one runs for cover or to one’s accountant. Don''t do it in this case. It illuminates an understudied dimension of statehood and sovereignty. Well worth your time.’
– J.H.H. Weiler, NYU School of Law, US
Contents
Contents
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
Introduction to Part II: 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
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
Introduction to Part II: 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
