Citizenship and tax Giorgio Beretta
By: Beretta, Giorgio
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Material type: 
ArticlePublisher: 2019Subject(s): CIUDADANÍA | IMPUESTOS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
World Tax Journal v. 11, n. 2, May 2019Summary: Since the time of the ancient Greeks and Romans, citizenship has defined the membership of an individual to a polity. Despite being a central pillar of national states and a supranational institution like the European Union, the importance of citizenship has progressively declined due to globalization and increased cross-border mobility. Indeed, citizenship has almost been abandoned as a connecting factor for establishing a state’s tax jurisdiction. This article, however, argues that such a perception is partly misplaced. Far from being a relic of the past, citizenship still maintains relevance in today’s international tax arena. Citizenship can serve, at times, either to extend or restrict a state’s taxing rights over an individual’s income. And yet, the use of citizenship for tax purposes is often instrumental and does not reflect the effective participation of an individual in a polity, which might ultimately suggest abandoning citizenship altogether as a relevant connecting factor in jurisdictional tax matters.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | WTJ/2019/2-3 (Browse shelf) | Available | WTJ/2019/2-3 |
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
Since the time of the ancient Greeks and Romans, citizenship has defined the membership of an individual to a polity. Despite being a central pillar of national states and a supranational institution like the European Union, the importance of citizenship has progressively declined due to globalization and increased cross-border mobility. Indeed, citizenship has almost been abandoned as a connecting factor for establishing a state’s tax jurisdiction. This article, however, argues that such a perception is partly misplaced. Far from being a relic of the past, citizenship still maintains relevance in today’s international tax arena. Citizenship can serve, at times, either to extend or restrict a state’s taxing rights over an individual’s income. And yet, the use of citizenship for tax purposes is often instrumental and does not reflect the effective participation of an individual in a polity, which might ultimately suggest abandoning citizenship altogether as a relevant connecting factor in jurisdictional tax matters.
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