“No Taxation without Representation” – Reflections over democratic disparities associated to globally mobile taxpayers by Yvette Lind

Ongoing globalization and increased taxpayer mobility not only exacerbate current inadequacies when allocating taxing rights but also intensify already existing (harmful) tax competition between states as individual states have begun to use formal citizenship as a tax incentive when attracting more affluent taxpayers such as high-income earners, highly skilled workers and high-net value individuals. This … Continue reading “No Taxation without Representation” – Reflections over democratic disparities associated to globally mobile taxpayers by Yvette Lind