The Resource Initial findings on how individual taxpayers may indirectly influence tax and spend in Sweden, Germany and the United States

Initial findings on how individual taxpayers may indirectly influence tax and spend in Sweden, Germany and the United States

Label
Initial findings on how individual taxpayers may indirectly influence tax and spend in Sweden, Germany and the United States
Title
Initial findings on how individual taxpayers may indirectly influence tax and spend in Sweden, Germany and the United States
Creator
Subject
Language
eng
Summary
Ongoing globalization and increased taxpayer mobility not only exacerbate the current inadequacies when allocating taxing rights but also intensify already existing tax competition between states as individual states have begun to use formal citizenship as a tax incentive when attracting high-income earners, highly skilled workers and high-net value individuals. This article does not focus on tax nexus nor on the right to participate in democratic influencing but rather on how individuals may influence tax and spend themselves with methods other than traditional voting. Otherwise stated, would it be possible for individuals who contribute to a state financially yet have no possibilities to exercise influence over tax and spend through voting due to the lack of formal citizenship be able to influence in a different manner? Tax rules and constitutional safeguards offering taxpayer protection gathered from Sweden, Germany and the United States are introduced in order to describe and analyse to what extent a taxpayer may exercise such influence
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 5 ; p. 482-497
http://library.link/vocab/creatorName
Lind, Y
Geographic coverage
  • European Union
  • Europe
  • North America
Language note
English
http://library.link/vocab/subjectName
  • individual income tax
  • tax competition
  • high income earner
  • high net worth individual
  • tax incentive
  • globalization
  • citizenship
  • ability to pay
  • constitutional law
  • taxpayer rights
Label
Initial findings on how individual taxpayers may indirectly influence tax and spend in Sweden, Germany and the United States
Instantiates
Publication
Label
Initial findings on how individual taxpayers may indirectly influence tax and spend in Sweden, Germany and the United States
Publication

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