The interlinking between taxation, citizenship, and democracy: why should and how can we integrate large corporations?

Anna-Lena Scherer

Chapter 7 in Taxation, Citizenship and Democracy in the 21st Century, 2024, pp 127-147 from Edward Elgar Publishing

Abstract: Given the importance of taxes for the functioning of democracy, we need to conceptualize the tax duties and rights of citizens. Motivated by the powerful role of large corporations, this chapter deals with the question of why should, and how can, we integrate large corporations in the interlinking between taxation, citizenship, and democracy. Based on the ethical concept of corporate citizenship, it argues that large corporations as corporate citizens should pay their fair share of taxes. Presenting a concept for this corporate fair share of taxes building on tax equity and the ability-to-pay principle, it argues that large corporations should pay taxes according to their ability to pay. As large corporations are facing lower tax rates than other citizens, it questions the current taxation and political initiatives like the OECD’s Two-Pillar Approach. Finally, it analyzes the feasibility of a corporate fair share of taxes in light of the political-cultural market theory.

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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