Titlebook: Global Debates About Taxation; Holger Nehring,Florian Schui Book 2007 Palgrave Macmillan, a division of Macmillan Publishers Limited 2007

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Implementierung von Managementkonzeptenand integration of the European economy. This expansion of the state has rested on a greatly enlarged fiscal base. Government receipts as a proportion of gross domestic product (GDP) more than doubled between 1950 and 1990 ‑ a scale of increase associated historically with periods of war rather than

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,Gestaltung der Implementierungsmaßnahmen,nce. Many have identified the 1980s as a global ‘decade of tax reform’.. To some, this signalled the generation of global tax norms,. or a ‘remarkable consensus’ of experts reflecting a ‘virtual revolution in applied tax policies in developed, developing and transition economies’.. Others have sugge

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Michael Nippa,Heinz ScharfenbergJournalists have chronicled the phenomenon with almost breathless enthusiasm. ‘A quiet revolution has been sweeping through countries of the old Soviet bloc’, reported the London . in August 2005. ‘The flat tax revolution is sweeping across Europe’, declared an Australian newspaper just a week later

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Introduction: Global Debates about Taxation: Transfers of Ideas, the Challenge of Political Legitima that ‘some useful lessons can be learned by examining earlier systematic reforms of the tax code’.. Indeed, the degree to which current debates about taxation and public policy debates more generally revolve around learning from past experiences and from other countries is staggering. The debate ab

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Regional Exchanges and Patterns of Taxation in Eighteenth-Century Europe: the Case of the Italian Caland being a notable exception) carried out geometric land surveys in order to establish a land tax. Indeed, the first International Congress of Statistics (1853) passed a resolution in favour of establishing cadastral surveys and valuations based on land maps. The creation of such cadastral surveys

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The Napoleonic Empire in Italy: the Transfer of Tax Ideas and Political Legitimacy, 1802‑14earlier, on 6 April, Napoleon had abdicated as the French emperor. Now, opponents of the Napoleonic government in Milan were plotting an uprising, hoping to use the crowd to overthrow the regime. The anti-French atmosphere was palpable. The throng broke into the Senate, which was in session, demolis

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