Taxation and Rebellion: A Historical and Philosophical Perspective

Jane Frecknall-Hughes
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Jane Frecknall-Hughes: Nottingham University Business School

Chapter 1 in Taxation in Crisis, 2017, pp 3-22 from Palgrave Macmillan

Abstract: Abstract A state’s right to tax its citizens and the benefits a citizen has the right to expect from the state if he/she pays tax are topics that have been long been hotly debated. Although less emphasis nowadays is placed on the philosophical underpinnings of such topics, they remain relevant in the debate about a state’s right to tax its citizens living permanently overseas (e.g., the USA’s) and to the erosion of national tax sovereignty by the alleged “tax arbitrage” practices of multinational companies in utilising the differences between tax jurisdictions to their advantage. This chapter considers the key debate which raged in the late 1700s between thinkers such as Samuel Johnson, Edmund Burke, and Thomas Paine about Great Britain’s right to tax her colonies, although two of their predecessors—John Locke and David Hume—set the context for much of their thinking.

Keywords: rightRight; protectionProtection; coloniesColonies; citizensCitizens; majorityMajority (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:pal:pmschp:978-3-319-65310-5_1

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DOI: 10.1007/978-3-319-65310-5_1

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