From Concept to Reality: On the present state of the debate on international taxes
With the implementation of the French air-ticket tax, the highly controversial debate on international taxes for development has entered a new phase. The author analyses the impact of globalization on the functioning of nation-state based parliamentary democracy and national taxation. He develops a new rationale for international taxation as a means of regulating globalization and developing new policy options for the hassled national state. Further, he gives an overview of discussed models for international taxation.
External Link: http://www.fes-globalization.org/publications/Brief...blog comments powered by Disqus