Handbook on the politics of taxation:
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| Other Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Cheltenham, UK ; Northampton, MA, USA
Edward Elgar Publishing
[2021]
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | xiii, 415 Seiten Illustrationen, Diagramme |
| ISBN: | 9781788979412 |
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| 245 | 1 | 0 | |a Handbook on the politics of taxation |c edited by Lukas Hakelberg (Otto-Suhr-Institute of Political Sience, Freie Universität Berlin, Germany), Laura Seelkopf (School of Economics and Political Science, University of St. Gallen, Switzerland) |
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Record in the Search Index
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Contents List of tables List of contributors Acknowledgements List of abbreviations 1 viii ix xi xii Introduction to the Handbook on the Politics of Taxation Lukas Hakelberg and Laura Seelkopf PART I 1 THE HISTORICAL EVOLUTION OF MODERN TAX SYSTEMS 2 Premodem taxation Edgar Kiser 17 3 War and taxation: the father of all things or rather an obsession? Patrick Emmenegger and André Walter 32 4 Political institutions and taxation, 1800֊1945 Per F. Andersson 47 5 The colonial tax state Laura Seelkopf 64 PART II COMPARATIVE TAX POLITICS A: THE BASICS 6 The domestic determinants of tax mixes Achim Kemmerling and Zbigniew Truchlewski 82 7 Size and structure of the tax state in comparative perspective Lukas Haffert 98 8 Political regimes and taxation: do democratic ruleand regime stability count? Christian von Haldenwang 9 The politics of tax expenditures Christian von Haldenwang, Achim Kemmerling, Agustín Redonda and Zbigniew Truchlewski 128 10 Fiscal decentralization Amuitz Garmendia Madariaga 146 v 113
vi Handbook on the politics of taxation PART II COMPARATIVE TAX POLITICS B: CURRENT DEBATES 11 A race to the bottom? The politics of tax competition Hanna Lierse 166 12 Taxation and inequality Julian Limberg 178 13 Taxation and gender Laura Seelkopf 192 14 The politics of green taxation Lena Maria Schaffer 208 PART III INTERNATIONAL TAX POLITICS A: THE BASICS 15 Politics and the diffusion of tax policy Duane Swank 229 16 The politics and history of global tax governance Martin Hearson and Thomas Rixen 244 17 The OECD’s governance of international corporate taxation: initiatives, instruments, and legitimacy Richard Eccleston and Lachlan Johnson 18 The politics of taxation in the European Union Indra Römgens and Aanor Roland 260 276 PART III INTERNATIONAL TAX POLITICS B: CURRENT DEBATES 19 Power and resistance in the global fight against tax evasion Loriana Crasnic and Lukas Hakelberg 293 20 The politics of taxing financial transactions in the EU Saliha Metinsoy 309 21 Revenue challenges in developing countries: can international assistance help? Ida Bastiaens 323 22 The politics of taxing the digital economy Rasmus Corlin Christensen and Wouter Lips 338 PART IV 23 PREFERENCE FORMATION Why do people pay taxes? Explaining tax compliance by individuals Alice Guerra and Brooke Harrington 355
Contents vii 24 What do people want? Explaining voter tax preferences 374 Sarah Berens and Margarita Gelepithis 25 Business interest groups and tax policy 388 Néstor Castañeda Index 405 |
| adam_txt |
Contents List of tables List of contributors Acknowledgements List of abbreviations 1 viii ix xi xii Introduction to the Handbook on the Politics of Taxation Lukas Hakelberg and Laura Seelkopf PART I 1 THE HISTORICAL EVOLUTION OF MODERN TAX SYSTEMS 2 Premodem taxation Edgar Kiser 17 3 War and taxation: the father of all things or rather an obsession? Patrick Emmenegger and André Walter 32 4 Political institutions and taxation, 1800֊1945 Per F. Andersson 47 5 The colonial tax state Laura Seelkopf 64 PART II COMPARATIVE TAX POLITICS A: THE BASICS 6 The domestic determinants of tax mixes Achim Kemmerling and Zbigniew Truchlewski 82 7 Size and structure of the tax state in comparative perspective Lukas Haffert 98 8 Political regimes and taxation: do democratic ruleand regime stability count? Christian von Haldenwang 9 The politics of tax expenditures Christian von Haldenwang, Achim Kemmerling, Agustín Redonda and Zbigniew Truchlewski 128 10 Fiscal decentralization Amuitz Garmendia Madariaga 146 v 113
vi Handbook on the politics of taxation PART II COMPARATIVE TAX POLITICS B: CURRENT DEBATES 11 A race to the bottom? The politics of tax competition Hanna Lierse 166 12 Taxation and inequality Julian Limberg 178 13 Taxation and gender Laura Seelkopf 192 14 The politics of green taxation Lena Maria Schaffer 208 PART III INTERNATIONAL TAX POLITICS A: THE BASICS 15 Politics and the diffusion of tax policy Duane Swank 229 16 The politics and history of global tax governance Martin Hearson and Thomas Rixen 244 17 The OECD’s governance of international corporate taxation: initiatives, instruments, and legitimacy Richard Eccleston and Lachlan Johnson 18 The politics of taxation in the European Union Indra Römgens and Aanor Roland 260 276 PART III INTERNATIONAL TAX POLITICS B: CURRENT DEBATES 19 Power and resistance in the global fight against tax evasion Loriana Crasnic and Lukas Hakelberg 293 20 The politics of taxing financial transactions in the EU Saliha Metinsoy 309 21 Revenue challenges in developing countries: can international assistance help? Ida Bastiaens 323 22 The politics of taxing the digital economy Rasmus Corlin Christensen and Wouter Lips 338 PART IV 23 PREFERENCE FORMATION Why do people pay taxes? Explaining tax compliance by individuals Alice Guerra and Brooke Harrington 355
Contents vii 24 What do people want? Explaining voter tax preferences 374 Sarah Berens and Margarita Gelepithis 25 Business interest groups and tax policy 388 Néstor Castañeda Index 405 |
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| spelling | Handbook on the politics of taxation edited by Lukas Hakelberg (Otto-Suhr-Institute of Political Sience, Freie Universität Berlin, Germany), Laura Seelkopf (School of Economics and Political Science, University of St. Gallen, Switzerland) Cheltenham, UK ; Northampton, MA, USA Edward Elgar Publishing [2021] © 2021 xiii, 415 Seiten Illustrationen, Diagramme txt rdacontent n rdamedia nc rdacarrier Staatstätigkeit (DE-588)4182679-6 gnd rswk-swf Fiskalpolitik (DE-588)4071234-5 gnd rswk-swf Steuersystem (DE-588)4183215-2 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Steuerpolitik (DE-588)4057447-7 s Fiskalpolitik (DE-588)4071234-5 s Staatstätigkeit (DE-588)4182679-6 s Steuersystem (DE-588)4183215-2 s b DE-604 Hakelberg, Lukas 1985- (DE-588)1153218852 edt Seelkopf, Laura (DE-588)1243098783 edt Erscheint auch als Online-Ausgabe 978-1-78897-942-9 Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032909853&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Handbook on the politics of taxation Staatstätigkeit (DE-588)4182679-6 gnd Fiskalpolitik (DE-588)4071234-5 gnd Steuersystem (DE-588)4183215-2 gnd Steuerpolitik (DE-588)4057447-7 gnd |
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| title | Handbook on the politics of taxation |
| title_auth | Handbook on the politics of taxation |
| title_exact_search | Handbook on the politics of taxation |
| title_exact_search_txtP | Handbook on the politics of taxation |
| title_full | Handbook on the politics of taxation edited by Lukas Hakelberg (Otto-Suhr-Institute of Political Sience, Freie Universität Berlin, Germany), Laura Seelkopf (School of Economics and Political Science, University of St. Gallen, Switzerland) |
| title_fullStr | Handbook on the politics of taxation edited by Lukas Hakelberg (Otto-Suhr-Institute of Political Sience, Freie Universität Berlin, Germany), Laura Seelkopf (School of Economics and Political Science, University of St. Gallen, Switzerland) |
| title_full_unstemmed | Handbook on the politics of taxation edited by Lukas Hakelberg (Otto-Suhr-Institute of Political Sience, Freie Universität Berlin, Germany), Laura Seelkopf (School of Economics and Political Science, University of St. Gallen, Switzerland) |
| title_short | Handbook on the politics of taxation |
| title_sort | handbook on the politics of taxation |
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