Taxation, Citizenship and Democracy in the 21st Century

Contents
1 Chartering the disciplinary boundaries surrounding
taxation, citizenship, and democracy 1
Yvette Lind
2 Democratic legitimacy, sovereignty, and international taxation 7
Douglas Bamford
3 Taxing migrants more fairly in an era of globalization 33
Tamir Shanan and Doron Narotzki
4 Conceptualizing fiscal citizenship 52
Charlotte Schmidt and Eva Matthaei
5 Tax as a genuine link 81
Roberto Ramos Obando
6 Citizenship in modular tax systems 104
Ira K. Lindsay
7 The interlinking between taxation, citizenship, and
democracy: why should, and how can, we integrate large
corporations? 126
Anna-Lena Scherer
8 The role of procedural safeguards in legitimising the
use of automated risk management systems in tax
administration: the case of the non-citizen taxpayer 147
Angelika Mohr and Ralf P. Schenke
9 Taxation and belonging: the history and rhetoric of tax,
full citizenship, and community membership in the United States 168
Tessa Davis
10 A new perspective on capital migration: social security,
taxation, and noncitizen farmworkers 186
Shayak Sarkar
11 The state as a corporation or family? Insights from
a comparative study of citizenship and taxation in Canada
and China 204
Jinyan Li
12 Too close for comfort: a case study of boundary work
implementing cooperative compliance policies in Norway
and Sweden 227
Benedicte Brogger and Lotta Bjoerklund Larsen

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• Tributação , taxas e impostos
• Cidadania e direito de nacionalidade
• Direito constitucional e administrativo

Citizenship; Democracy; Taxation; Political Philosophy; Inequality; Globalization