Global Debates about Taxation

by Nehring, Holger; Schui, Florian

• ISBN13: 9781403987471
• ISBN10: 1403987475
• Format: Hardcover
• Copyright: 2007-05-15
• Publisher: Palgrave Macmillan

Summary

The authors explore cases in the 18th, 19th, 20th, and 21st centuries in which international exchanges of ideas about taxation have significantly influenced the development of national fiscal systems. Today many intense transfers of ideas about taxation take place through international organisations such as the IMF and the Worldbank. These transfers build on a long historical continuity of exchanges of fiscal ideas. International exchanges of ideas were already part of the development of modern fiscal systems in Europe in the 18th. Exchanges were also crucial in the colonial empires of the nineteenth and twentieth century and in the period of reconstruction after World War II.

Author Biography

FLORIAN SCHUI is a historian of political and economic thought at the University of Cambridge, where he completed his PhD in 2004 and is a Junior Research Fellow at St. Edmund's College. He has studied economics at the New School for Social Research in New York and history at Ruhr-Universität Bochum in Germany. He is the author of Early Debates About Industry.

HOLGER NEHRING is a junior research fellow at St. Peter's College, University of Oxford.

Table of Contents

List of Tables	p. vii
List of Figures	p. viii
Preface	p. ix
Notes on the Contributors	p. x
Introduction: Global Debates about Taxation: Transfers of Ideas, the Challenge of Political Legitimacy and the Paradoxes of State-building	p. 1
Challenges of War and Occupation	p. 19
Regional Exchanges and Patterns of Taxation in Eighteenth-Century Europe: the Case of the Italian Cadastres	p. 21
Learning from French Experience? The Prussian Regie Tax Administration, 1766-86	p. 36
The Napoleonic Empire in Italy: the Transfer of Tax Ideas and Political Legitimacy 1802-14	p. 61
Federal Polities	p. 81
The Transfer of Ideas about Taxation in a Federal State: the Example of the German Empire, 1875-1914	p. 83
The Paradoxes of State-Building: Transnational Expertise and the Income Tax Debates in the United States and Germany, c. 1880-1914	p. 97
Harmonization through Competition? The Evolution of Taxation in Post-War Europe	p. 116
Empires and International Organizations	p. 135
Tax Transfers: Britain and its Empire, 1848-1914	p. 137
The Transfer of Tax Ideas during the 'Reverse Course' of the US Occupation of Japan	p. 158
Tax Policy Transfer to Developing Countries: Politics, Institutions and Experts	p. 182
The Flat Tax: Fiscal Revolution or Policy Diffusion?	p. 201
Index	p. 219
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