Tax as a genuine link

Roberto Ramos Obando

Chapter 5 in Taxation, Citizenship and Democracy in the 21st Century, 2024, pp 82-104 from Edward Elgar Publishing

Abstract: This chapter explores the concept of taxation as a genuine link in the context of citizenship. The genuine link requirement is a principle discussed in international tax law that ensures that tax residents of a country have a territorial or economic connection to that country. Contrarily, tax rules have been ignored in the context of citizenship as a tie that binds a person with a jurisdiction. This becomes increasingly important, as the understanding of needing an authentic connection to a polity to access membership rights is alive in political and legal arenas. The chapter highlights the importance of taxation as a complementary connecting factor to a polity and how policymakers may consider tax compliance a proxy of genuine connection in enhancing their citizenship-by-investment programs. These conclusions contribute to the broader understanding of the role of taxation in building relationships among actors and ensuring the legitimacy of citizenship-by-investment programs.

Keywords: Economics and Finance; Law - Academic; Politics and Public Policy Sociology and Social Policy (search for similar items in EconPapers)
Date: 2024
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