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Follow the Water: Soviet Legacy as Cross-Border Societal Interdependence
While “Soviet Legacy” in institutional terms has been a conventional variable in explaining statehood in the post-Soviet space, this chapter focuses...
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No Decarbonisation Without Taxation in Luxembourg
Ahead of the general election campaign in the autumn of 2018, the main Luxembourg parties (Democratic Party, Christian Social People’s Party,...
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Are Federal Taxation Requirements Moving the EU Away from Flexible Integration?
This chapter addresses developments in EU tax policy with an emphasis on processes for decision-making. It explores the change in views on tax...
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Imperilled Welfare States of Eastern Africa: A Comparative Analysis of the Policy Legacies of Taxation Politics in Kenya and Uganda
This chapter discusses the colonial policy legacies of the twenty-first century in the Eastern African state. It interrogates subsequent inequalities...
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Cross-Border Data Policy: Opportunities and Challenges
Data governance and the management of global digital data flows pose immense challenges for global governance. International digital data agreements...
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Negative Spillovers in International Corporate Taxation and the European Union
Jurisdictions can engage in different types of aggressive tax policies to varying degrees. These policies can have negative spillover effects on...
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Development Without Borders? Informal Cross-Border Trade in Africa
The goal of this chapter is to illustrate the role of informal cross-border trade in African economies. While the role of cross-border trade is...
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Accumulation and Livelihoods Strategies of the Hlengwe Peasantry in Mahenye, Along the Zimbabwe-Mozambique Border
The majority of Hlengwe households in Mahenye in south-eastern Zimbabwe along the Mozambican border own large herds and flocks of livestock, and they...
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Taxation Systems and Public Policy in Kenya: Unpacking the Unwritten Tax Treaty Policy
Tax treaties are a major cog in the international taxation system acting as the centrepiece of the interaction between national and international...
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Introduction
At the end of the 1980s, academic, political and media attention focused on the newly perceived phenomenon of globalization, which was predicted to...
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Taxes on the Digital Economy
Tax rules determine who should contribute to society. Modern tax rules are designed a century ago when business took place in a physical world, and...
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Cross-Territorial Governance via EGTCs for Territorial Cohesion
The chapterCross-territorial Governance discusses the governanceTerritorial Cohesion aspect of territorial cohesion in the EU which itself is...
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The Transformative Potential of Responding to Climate Change: Towards a Dynamic Global Tax
A worldwide greenhouse gas tax is a global-Keynesian solution to the aporia of the climate crisis. We argue that taxes should be preferred to trading...
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An Abkhaz Civil Society Organization in the Abkhaz (De Facto) State
This chapter analyzes the relationship between an Abkhaz Civil Society Organization (ACSO) and the Abkhaz authorities. The latter is considered here...
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Building a Cross-Border European Urban Agenda: The Eixo Atlântico Case
The Urban Agenda for the European Union (EU), born from the Pact of Amsterdam on May 30, 2016, aims to combine a multi-level governance approach with...
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China’s Evolving Role in Trade and Investment
Cross-border trade and investment have been crucial for ChinaChina’s development and globalization over the last four decades. However, the role and...
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Foreign Investors vs. National Tax Measures: Assessing the Role of International Investment Agreements
This chapter focuses on the impact of the international law of foreign investment on tax issues with a view to assessing the interactions between the...
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Seeking solutions for cross-border problems: intuitive functionalists and support for the European Union
Most of the established predictors of individual-level support for the European Union (EU) concern externalities of the integration process, such as...
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The Evolution of Enhanced Cooperation in the EU: From EnCo to PeSCo (2009–2019)
This chapter provides an analysis of the way(s) in which the intent(s) and design(s) of a multi-speed Europe have evolved and have been applied in...
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Italy
Italy’s system of fiscal federalism and financial relations is comparable to an inverted pendulum that, unlike a normal pendulum that is stable when...