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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 2006Summary
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...
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