Globalization and related market integration impinged to nation state sovereignty especially as for the power to tax. The liberalization of capital movements, reinforced by the digital revolution, separated in a clear cut way economic sovereignty from political sovereignty. The latter lost increasingly force. In this work we point out that fiscal competition not only constrained the power to tax of nation states but indirectly forged the democratic process itself.
CONCORRENZA FISCALE, SOVRANITÀ E DEMOCRAZIA
boccaccio
2021
Abstract
Globalization and related market integration impinged to nation state sovereignty especially as for the power to tax. The liberalization of capital movements, reinforced by the digital revolution, separated in a clear cut way economic sovereignty from political sovereignty. The latter lost increasingly force. In this work we point out that fiscal competition not only constrained the power to tax of nation states but indirectly forged the democratic process itself.File in questo prodotto:
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