[OPE-L] New book on taxation and globalisation

[Jurriaan Bendien <adsl675281@xxxxxxxxxx>]

Global Debates about Taxation
Holger Nehring and Florian Schui
Palgrave Hardback   138mm x 216mm
April 2007   1403987475
240 Pages   £55.00

Description
Taxation is high on the political agenda of all major industrial countries.
And current debates about taxes are dominated by references to foreign
models. The contributors to this book explore, for the first time in
historical perspective, how ideas about taxation were transferred between
and within countries from the mid-eighteenth century to the present. They
send out a word of caution to current policymakers looking for
straightforward solutions from abroad.

Contents
PART I: INTRODUCTION
Global Debates about Taxation: Transfers of Ideas, the Challenge of
Political Legitimacy and the Paradoxes of State-Building; H.Nehring &
F.Schui
PART II: CHALLENGES OF WAR AND OCCUPATION
Regional Exchanges and Patterns of Taxation in Eighteenth Century Europe:
The Case of the Italian Cadastres; C.Lebeau
Learning from French Experience? The Prussian Régie Tax Administration,
1766-86; F.Schui
The Napoleonic Empire in Italy: The Transfer of Tax Ideas and Political
Legitimacy (1802-1814); A.Grab
PART III: FEDERAL POLITIES
The Transfer of Ideas about Taxation in a Federal State: The Example of the
German Empire 1875-1914; A.Thier
The Paradoxes of State-Building: Transnational Expertise and the Income Tax
Debates in the United States and Germany, c.1880-1914; H.Nehring
Harmonization through Competition? The Evolution of Taxation in Postwar
Europe; F.M.B.Lynch
PART IV: EMPIRES AND INTERNATIONAL ORGANISATIONS
Tax Transfers: Britain and its Empire, 1848, 1914; M.Daunton
The Transfer of Tax Ideas during the 'Reverse Course' on the US Occupation
of Japan; W.E.Brownlee
Tax Policy Transfer to Developing Countries: Politics, Institutions and
Experts; M.Stewart
The Flat Tax: Fiscal Revolution or Policy Diffusion?; J.J.Thorndike

Author Biographies
HOLGER NEHRING is a Lecturer in Contemporary European History at the
University of Sheffield, UK. He has published widely on the history of
social movements and popular protests and is currently involved, together
with Florian Schui, in planning a larger research project on the history of
taxation.