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This book is for all scholars and policymakers who seek to understand how globalization, digitalization, post-colonialism, and changing social and demographic conditions impact traditional modes of taxing individuals. It identifies threats to the welfare state as well as opportunities for states to enhance and legitimize their tax authority.
List of contents
1. Must everybody pay tax somewhere? Wolfgang Schön; 2. Comfortably numb: should the reign of residence over the international tax regime continue in the 21st century? Yariv Brauner; 3. Taxing nomads: reviving citizenship-based taxation for the 21st century Reuven Avi-Yonah; 4. Reconsidering citizenship taxation Tsilly Dagan and Ruth Mason; 5. Exit, voice and electivity: confronting the rise of private money and private taxation Mitchell A. Kane; 6. Fear of a black planet: Africa's decolonisation and the transformation of the international tax regime Steven A. Dean; 7. Embracing the African union and the African tax administration forum in tax governance Afton Titus; 8. Transformative constitutionalism: the role of citizens in (tax) state-building-the case of Kenya Daisy Ogembo; 9. A Century of labor and taxation Diane M. Ring; 10. The individual, mobility, and the corporate Richard Collier; 11. Time is, time was: evaluating the use of the life-cycle model as a fiscal tool Daniel Shaviro; 12. Living long and living well: tax systems and population ageing Miranda Stewart; Index.
