Handbook on the Politics of Taxation

Edited by Lukas Hakelberg, Post-Doctoral Researcher, Otto Suhr Institute of Political Science, Freie Universität Berlin and Laura Seelkopf, Professor for International Comparative Public Policy, Ludwig-Maximilians-Universität München, Germany

Contents:

1 Introduction to the Handbook on the Politics of Taxation 1
Lukas Hakelberg and Laura Seelkopf

PART I THE HISTORICAL EVOLUTION OF MODERN TAX SYSTEMS
2 Premodern taxation 17
Edgar Kiser
3 War and taxation: the father of all things or rather an obsession? 32
Patrick Emmenegger and André Walter
4 Political institutions and taxation, 1800–1945 47
Per F. Andersson
5 The colonial tax state 65
Laura Seelkopf

PART II COMPARATIVE TAX POLITICS
A: THE BASICS
6 The domestic determinants of tax mixes 83
Achim Kemmerling and Zbigniew Truchlewski
7 Size and structure of the tax state in comparative perspective 99
Lukas Haffert
8 Political regimes and taxation: Do democratic rule and regime stability count? 114
Christian von Haldenwang
9 The politics of tax expenditures 129
Christian von Haldenwang, Achim Kemmerling, Agustin Redonda and
Zbigniew Truchlewski
10 Fiscal decentralization 147
Amuitz Garmendia Madariaga

B: CURRENT DEBATES
11 A race to the bottom? The politics of tax competition 167
Hanna Lierse
12 Taxation and inequality 179
Julian Limberg
13 Taxation and gender 193
Laura Seelkopf
14 The politics of green taxation 209
Lena Maria Schaffer

PART III INTERNATIONAL TAX POLITICS
A: THE BASICS
15 Politics and the diffusion of tax policy 230
Duane Swank
16 The politics and history of global tax governance 245
Martin Hearson and Thomas Rixen
17 The OECD’s governance of international corporate taxation: initiatives,
instruments, and legitimacy 261
Richard Eccleston and Lachlan Johnson
18 The politics of taxation in the European Union 277
Indra Römgens and Aanor Roland

B: CURRENT DEBATES
19 Power and resistance in the global fight against tax evasion 294
Loriana Crasnic and Lukas Hakelberg
20 The politics of taxing financial transactions in the EU 310
Saliha Metinsoy
21 Revenue challenges in developing countries: can international assistance help? 324
Ida Bastiaens
22 The politics of taxing the digital economy 339
Rasmus Corlin Christensen and Wouter Lips

PART IV PREFERENCE FORMATION
23 Why do people pay taxes? Explaining tax compliance by individuals 356
Alice Guerra and Brooke Harrington
24 What do people want? Explaining voter tax preferences 375
Sarah Berens and Margarita Gelepithis
25 Business interest groups and tax policy 390
Néstor Castañeda

Index