Some Final Thoughts

Lotta Björklund Larsen () and Lynne Oats ()
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Lotta Björklund Larsen: University of Galway
Lynne Oats: University of Exeter

Chapter Chapter 7 in Crossing Borders, Sharing Burdens, 2026, pp 121-127 from Springer

Abstract: Abstract In this concluding chapter we provide some insights into what our approach to the topography of taxation may provide but also look into the unforeseeable future. What will it bring? We know about generative AI, climate change, demographic changes, and geopolitical upheaval, including emerging trade wars precipitated by tax in the form of tariffs, but there might even be black swans in our landscape. This book has provided a critical yet holistic perspective that we hope inspires research into how people and society will react to new taxes and ways to tax.

Keywords: Critical perspective; Fiscal belonging; Thin and thick reciprocity; Fiscal culture; Future research on tax (search for similar items in EconPapers)
Date: 2026
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DOI: 10.1007/978-3-031-99394-7_7

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