Klaus Vogel Lecture 2021 electrónico Unbundled tax sovereignty : refining the challenges Tsilly Dagan
By: Dagan, Tsilly
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Material type: 
ArticleSubject(s): GLOBALIZACION (ECONOMIA) | CONTRIBUYENTES | CONDUCTA | SOBERANIA | POLITICA FISCAL | ARMONIZACION FISCAL
In:
Bulletin for International Taxation v. 76, n. 7, 2022, 11 p.Summary: This lecture argues that globalization is altering the interaction between states and their constituents. Taxpayers’ mobility and their ability to consume public goods and services a-la-carte threatens to transform taxpayers from equal members of a political community into consumers of public goods and services. States should therefore reconfigure their social contracts with their constituents to ensure the continued legitimacy of their sovereignty.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/7-1 (Browse shelf) | Available | BIT/2022/7-1 |
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Resumen.
This lecture argues that globalization is altering the interaction between states and their constituents. Taxpayers’ mobility and their ability to consume public goods and services a-la-carte threatens to transform taxpayers from equal members of a political community into consumers of public goods and services. States should therefore reconfigure their social contracts with their constituents to ensure the continued legitimacy of their sovereignty.
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