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From Concept to Reality: On the present state of the debate on international taxes

By Peter Wahl | Friedrich Ebert Stiftung, New York | June 1, 2006

FES Briefing Papers, FES New York, May 2006


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.

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Read More: Development, Globalization, Governance, Tax

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