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Concorrenza fiscale, sovranità e democrazia

Author

Listed:
  • Marco Boccaccio

    (Università Sapienza di Roma - Dipartimento di Studi Giuridici ed Economici)

Abstract

Globalization and related market integration impinged to nation state sovereignty especially as for the power to tax. The liberalization of capital movements, reinforced by the digital revolution, separated in a clear cut way economic sovereignty from political sovereignty. The latter lost increasingly force. In this work we point out that fiscal competition not only constrained the power to tax of nation states but indirectly forged the democratic process itself.

Suggested Citation

  • Marco Boccaccio, 2018. "Concorrenza fiscale, sovranità e democrazia," Public Finance Research Papers 45, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    • Handle: RePEc:gfe:pfrp00:00045
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    File URL: https://www.dsge.uniroma1.it/sites/default/files/pubblicazioni/economia/e-pfrp45.pdf
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    More about this item

    Keywords

    globalization; sovereignty; democracy; fiscal competition; double taxation;
    All these keywords.

    JEL classification:

    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • F60 - International Economics - - Economic Impacts of Globalization - - - General
    • F68 - International Economics - - Economic Impacts of Globalization - - - Policy
    • H10 - Public Economics - - Structure and Scope of Government - - - General

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