Non Fiscal Tax Policies And State Sovereignty
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Non-Fiscal Tax Policies and State Sovereignty
Author | : Giulio Allevato |
Publisher | : Edward Elgar Publishing |
Total Pages | : 229 |
Release | : 2024-08-06 |
Genre | : Law |
ISBN | : 1035321564 |
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In this interdisciplinary book, Giulio Allevato explores how the non-fiscal function of the taxing power has contributed to the establishment, consolidation, and maintenance of an effective power to govern in modern nation states. Innovative in its historical approach, this book illustrates how the link between non-budgetary tax policies and state sovereignty continues to play out in the current global landscape.
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Although EU Member States have retained national sovereignty in tax matters, a consistent line of decisions by the European Court of Justice requires them to ex
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This work examines the role of global economic change and the concepts of State sovereignty and jurisdiction in the creation and elimination of direct tax barri