I'm really pleased that I've had a chapter included in a new book Taxation, Citizenship and Democracy in the 21st Century edited by Yvette Lind and Reuven Avi-Yonah (Edward Elgar).
My Chapter (the second in the volume) is "Democratic legitimacy, sovereignty, and international taxation" and it highlights the way that we think about tax and democracy is challenged when we approach the issue from an international perspective.
Taxation is usually linked to citizenship and democracy. However, there is not a global political system or democracy through which people can express their preferences on taxation on a global basis. That is well appreciated, but at the same time the policies decided in one capital city will impact upon people beyond the border.
Those who believe that democracy confers legitimacy will be troubled by the fact that the outsiders do not get a vote in a decision that impacts them. Does this mean that we should set up a global electorate when it comes to matters of taxation? Or can some less extreme and perhaps undesirable alternative render the global tax rules legitimate?
In the chapter I argue that taxation should be subject to international agreements that are negotiated with regard to minimal standards of legitimacy. These do not require full democratic participation, but some other mechanism is then necessary to ensure that the system is justified to all impacted by it.
I look forward to further discussions with others on this thorny topic, and if anyone has any comments feel free to put them below!
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