Concorrenza fiscale, sovranità e democrazia

Marco Boccaccio ()
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Marco Boccaccio: Università Sapienza di Roma - Dipartimento di Studi Giuridici ed Economici

No 45, Public Finance Research Papers from Istituto di Economia e Finanza, DSGE, Sapienza University of Rome

Abstract: Globalization and related market integration impinged to nation state sovereignty especially as for the power to tax. The liberalization of capital movements, reinforced by the digital revolution, separated in a clear cut way economic sovereignty from political sovereignty. The latter lost increasingly force. In this work we point out that fiscal competition not only constrained the power to tax of nation states but indirectly forged the democratic process itself.

Keywords: globalization; sovereignty; democracy; fiscal competition; double taxation (search for similar items in EconPapers)
JEL-codes: A13 F60 F68 H10 (search for similar items in EconPapers)
Pages: 31 pages
Date: 2018-01
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Persistent link: https://EconPapers.repec.org/RePEc:gfe:pfrp00:00045

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