Description
Book SynopsisThis 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 analyse 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.
Trade Review'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
Table of ContentsContents: 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
