Global Debates About Taxation

1. Front Matter

   Pages i-x

   PDF

2. Introduction: Global Debates about Taxation: Transfers of Ideas, the Challenge of Political Legitimacy and the Paradoxes of State-Building

   1. Introduction: Global Debates about Taxation: Transfers of Ideas, the Challenge of Political Legitimacy and the Paradoxes of State-Building

      • Holger Nehring, Florian Schui

      Pages 1-17

3. Challenges of War and Occupation

   1. Front Matter

      Pages 19-19

      PDF

   2. Regional Exchanges and Patterns of Taxation in Eighteenth-Century Europe: the Case of the Italian Cadastres

      • Christine Lebeau

      Pages 21-35

   3. Learning from French Experience? The Prussian Régie Tax Administration, 1766‑86

      • Florian Schui

      Pages 36-60

   4. The Napoleonic Empire in Italy: the Transfer of Tax Ideas and Political Legitimacy, 1802‑14

      • Alexander Grab

      Pages 61-79

4. Federal Polities

   1. Front Matter

      Pages 81-81

      PDF

   2. The Transfer of Ideas about Taxation in a Federal State: the Example of the German Empire, 1875‑1914

      • Andreas Thier

      Pages 83-96

   3. The Paradoxes of State-Building: Transnational Expertise and the Income Tax Debates in the United States and Germany, c.1880‑1914

      • Holger Nehring

      Pages 97-115

   4. Harmonization through Competition? The Evolution of Taxation in Post-War Europe

      • Frances Florian B. Lynch

      Pages 116-133

5. Empires and International Organizations

   1. Front Matter

      Pages 135-135

      PDF

   2. Tax Transfers: Britain and its Empire, 1848‑1914

      • Martin Daunton

      Pages 137-157

   3. The Transfer of Tax Ideas during the ‘Reverse Course’ of the US Occupation of Japan

      • W. Elliot Brownlee

      Pages 158-181

   4. Tax Policy Transfer to Developing Countries: Politics, Institutions and Experts

      • Miranda Stewart

      Pages 182-200

   5. The Flat Tax: Fiscal Revolution or Policy Diffusion?

      • Joseph J. Thorndike

      Pages 201-218

6. Back Matter

   Pages 219-226

   PDF

Current debates about taxes are dominated by references to foreign models. The contributors to this book explore 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.

• competition
• developing countries
• Germany
• institutions
• international organizations
• learning
• organization
• Russia
• taxation
• USA

W. ELLIOT BROWNLEE Professor Emeritus of History, University of California, Santa Barbara, USA MARTIN DAUNTON Professor of Economic History, University of Cambridge, UK ALEXANDER GRAB Professor of History, University of Maine-Orono, USA CHRISTINE LEBEAU Professor of History, University of Paris - Panthéon Sorbonne, France FRANCES M.B. LYNCH Reader in French Studies, University of Westminster, London, UK MIRANDA STEWART Senior Lecturer, University of Melbourne Law School, Australia JOSEPH J. THORNDIKE Tax Historian; Analyst, Tax Analysts, Washington, D.C., USA ANDREAS THIER Professor of Law and Legal History, University of Zurich, Switzerland.

Policies and ethics