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Global Taxation investigates the global transition to modern taxation from the 18th century to today. Modern taxation refers to the broad-based tax instruments that allowed for the emergence of big government as we know it today, including, most prominently, income taxes and general consumption taxes. The volume draws on a new historical dataset of tax introduction worldwide to map the global spread of modern taxes descriptively and to explore its correlates analytically. It makes four contributions to the literature. First, it corrects a pervasive Western bias in historical political economy and fiscal sociology. Most of this literature focuses heavily on the tax policy of advanced democrac...
This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a background to current debates on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it offers potential avenues for future research.
Die Soziologie der Weltbeziehungen untersucht, wie Menschen sich in der Welt verorten und mit ihr in Verbindung treten. Auf welche Weise dieser Ansatz für unterschiedliche Disziplinen fruchtbar gemacht werden kann, zeigt dieser Band. Dabei widmen sich die Autor:innen einer Analyse grundlegender Konzepte der westlichen Moderne – etwa den Praktiken des Teilens und Tauschens. Darüber hinaus eröffnen sie eine historisch sowie global vergleichende Perspektive anhand vielfältiger Themen, etwa dem Verständnis von Markt und Eigentum in China oder der Dekolonisierung von Forschung in Indien. Hieran anschließend formulieren sie konkrete Vorschläge zu einer Neuausrichtung der Sozial- und Kulturwissenschaften. https://creativecommons.org/licenses/by-sa/4.0/
The purpose of this book is neither to duplicate overviews of the Common Fisheries Policy (CFP) nor to recapitulate narrative treatments of the European integration process. The aim is to comprehend how EU negotiations work theoretically and empirically so that a conceptual framework for analyzing EU international negotiations will be provided and juxtaposed to two key negotiations leading to the establishment of the CFP.
Creating the European monetary union between diverse and unequal nation states is arguably one of the biggest social experiments in history. This book offers an explanation of how the euro experiment came about and was sustained despite a severe crisis, and provides a comparison with the monetary-financial history of the US. The euro experiment can be understood as risk-sharing through a currency that is issued by a supranational central bank. A single currency shares liquidity risks by creating larger markets for all financial assets. A single monetary policy responds to business cycles in the currency area as a whole rather than managing the path of one dominant economy. Mechanisms of risk...
Offering a unique and critical perspective on energy justice, this Handbook delves into an emerging field of inquiry encapsulating multiple strands of scholarship on energy systems. Covering key topics including generation, transmission, distribution and demand, it explores fundamental questions surrounding policy, climate change, security and social movements.
Policy Experiments, Failures and Innovations takes a policy studies perspective in considering post-communist EU member states’ experiences since accession. The book analyses policy transfer processes and expands the new and growing sub-field of policy failure by interrogating the binary ideas of ‘failure’ and ‘success’ in the context of the Central Eastern European (CEE) transition, democratic consolidation and European Union membership.
International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US�...
Over the past 20 years, social scientists, government officials, and investors have expressed mounting interest in the BRICS countries, which include Brazil, Russia, India, China and South Africa. These countries are widely viewed as both key actors in the global economy and important regional powers. The Political Economy of the BRICS Countries is a three-volume set that aims to address various crucial issues regarding these countries.Volume 1 analyzes whether economic growth in the BRICS countries has been broad-based and promoted equitable economic and social outcomes. The authors examine specific dimensions of growth in these five economies that constrain their ability to act effectively...
Introduction to International Migration introduces students to state-of-the-art knowledge on international migration, a contemporary issue of central importance to virtually all countries around the globe. Original chapters by prominent women migration scholars cover a complex and multifaceted issue area including various types of migration, the mechanisms of migration governance, the impact of migration on both host and home societies, the migrants themselves in a transnational space, and the nexus between migration and other aspects of globalization. Key topics include labor, gender, citizenship, public opinion, development, security, climate, and ethics. Refugee flows are tracked from beg...