Citizenship in modular tax systems

Ira K. Lindsay

Chapter 6 in Taxation, Citizenship and Democracy in the 21st Century, 2024, pp 105-126 from Edward Elgar Publishing

Abstract: Increasing cross-border mobility of workers makes the binary distinctions between resident and non-resident dubious as a normative matter and open to manipulation as a practical matter. An alternative to comprehensive income tax systems is a modular tax system that raises revenue through multiple taxes with different criteria for liability. The rise of modular tax systems allows for a more finely calibrated approach to taxing cross-border workers and for rethinking the relationship between citizenship and taxation in two respects. States could levy a modest tax on expatriates maintaining their citizenship while living abroad. Resident citizens might pay additional taxes that support benefits not available to non-citizens. The two proposals complement each other but have very different feasibility conditions. Linking taxation and citizenship in this way does not reflect an inappropriately mercenary approach to civic life, but instead mitigates unfair advantages enjoyed by internationally mobile workers.

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

Downloads: (external link)
https://www.elgaronline.com/doi/10.4337/9781035329137.00010 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 503 Service Temporarily Unavailable

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:elg:eechap:23157_6

Ordering information: This item can be ordered from
http://www.e-elgar.com

Access Statistics for this chapter

More chapters in Chapters from Edward Elgar Publishing
Bibliographic data for series maintained by Darrel McCalla ().