Full Description
The modern international tax system is a complex framework of national laws, bilateral treaties, and multilateral agreements aimed at coordinating state tax entitlements. Historically, taxation was based on political allegiance, but globalization and increased mobility introduces new challenges. As more people and businesses operate across borders, it becomes harder to determine which states have the right to tax them. Fragmentation of individuals' economic and political lives has complicated states' abilities to balance liberty, justice, and collective decision-making. Taxing People addresses taxes on individuals, which are crucial for providing public goods, promoting justice, and legitimizing state power. Exploring the future of individual taxation, the book focuses on global tax governance, social changes like remote work, and the evolving relationship between people and states in a globalized economy. This title is part of the Flip it Open Programme and may also be available open access. Check our website Cambridge Core for details.
Contents
1. Must everybody pay tax somewhere? Wolfgang Schön; 2. Comfortably numb: should the reign of residence over the international tax regime continue in the 21st century? Yariv Brauner; 3. Taxing nomads: reviving citizenship-based taxation for the 21st century Reuven Avi-Yonah; 4. Reconsidering citizenship taxation Tsilly Dagan and Ruth Mason; 5. Exit, voice and electivity: confronting the rise of private money and private taxation Mitchell A. Kane; 6. Fear of a black planet: Africa's decolonisation and the transformation of the international tax regime Steven A. Dean; 7. Embracing the African union and the African tax administration forum in tax governance Afton Titus; 8. Transformative constitutionalism: the role of citizens in (tax) state-building-the case of Kenya Daisy Ogembo; 9. A Century of labor and taxation Diane M. Ring; 10. The individual, mobility, and the corporate Richard Collier; 11. Time is, time was: evaluating the use of the life-cycle model as a fiscal tool Daniel Shaviro; 12. Living long and living well: tax systems and population ageing Miranda Stewart; Index.
