Global Debates about Taxation PDF
Preview Global Debates about Taxation
Global Debates about Taxation Also by Florian Schui EARLY DEBATES ABOUT INDUSTRY: Voltaire and his Contemporaries Global Debates about Taxation Edited by Holger Nehring and Florian Schui Selection and editorial matter © Holger Nehring and Florian Schui 2007 © Individual Chapters © Contributors 2007 Softcover reprint of the hardcover 1st edition 2007 978-1-4039-8747-1 All rights reserved.No reproduction,copy or transmission of this publication may be made without written permission. No paragraph of this publication may be reproduced,copied or transmitted save with written permission or in accordance with the provisions of the Copyright,Designs and Patents Act 1988,or under the terms of any licence permitting limited copying issued by the Copyright Licensing Agency, 90 Tottenham Court Road,London W1T 4LP. Any person who does any unauthorized act in relation to this publication may be liable to criminal prosecution and civil claims for damages. The authors have asserted their rights to be identified as the authors of this work in accordance with the Copyright,Designs and Patents Act 1988. First published 2007 by PALGRAVE MACMILLAN Houndmills,Basingstoke,Hampshire RG21 6XS and 175 Fifth Avenue,New York,N.Y.10010 Companies and representatives throughout the world PALGRAVE MACMILLAN is the global academic imprint of the Palgrave Macmillan division of St.Martin’s Press,LLC and of Palgrave Macmillan Ltd.Macmillan®is a registered trademark in the United States,United Kingdom and other countries.Palgrave is a registered trademark in the European Union and other countries. ISBN 978-1-349-54147-8 ISBN 978-0-230-62551-8 (eBook) DOI 10.1057/9780230625518 This book is printed on paper suitable for recycling and made from fully managed and sustained forest sources.Logging,pulping and manufacturing processes are expected to conform to the environmental regulations of the country of origin. A catalogue record for this book is available from the British Library. Library of Congress Cataloging-in-Publication Data Global debates about taxation / edited by Holger Nehring and Florian Schui. p.cm. Based on a conference on “The transfer of ideas about taxation”held Sept. 16–18,2005 in Cambridge,England. Includes bibliographical references and index. ISBN 978-1-349-54147-8 1.Taxation–History–Congresses. 2.Finance,Public–International cooperation–Congresses. 3.Finance,Public–Cross-cultural studies–Congresses. I.Nehring,Holger,1974– II.Schui,Florian,1973– HJ2250.G56 2007 336.2–dc22 2006051744 10 9 8 7 6 5 4 3 2 1 16 15 14 13 12 11 10 09 08 07 Contents List of Tables vii List of Figures viii Preface ix Notes on the Contributors x 1 Introduction: Global Debates about Taxation: Transfers of Ideas, the Challenge of Political Legitimacy and the Paradoxes of State-building 1 Holger Nehring and Florian Schui Part I Challenges of War and Occupation 19 2 Regional Exchanges and Patterns of Taxation in Eighteenth- Century Europe: the Case of the Italian Cadastres 21 Christine Lebeau 3 Learning from French Experience? The Prussian RégieTax Administration, 1766–86 36 Florian Schui 4 The Napoleonic Empire in Italy: the Transfer of Tax Ideas and Political Legitimacy, 1802–14 61 Alexander Grab Part II Federal Polities 81 5 The Transfer of Ideas about Taxation in a Federal State: the Example of the German Empire, 1875–1914 83 Andreas Thier 6 The Paradoxes of State-Building: Transnational Expertise and the Income Tax Debates in the United States and Germany, c.1880–1914 97 Holger Nehring 7 Harmonization through Competition? The Evolution of Taxation in Post-War Europe 116 Frances M. B. Lynch v vi Contents Part III Empires and International Organizations 135 8 Tax Transfers: Britain and its Empire, 1848–1914 137 Martin Daunton 9 The Transfer of Tax Ideas during the ‘Reverse Course’ of the US Occupation of Japan 158 W. Elliot Brownlee 10 Tax Policy Transfer to Developing Countries: Politics, Institutions and Experts 182 Miranda Stewart 11 The Flat Tax: Fiscal Revolution or Policy Diffusion? 201 Joseph J. Thorndike Index 219 List of Tables 4.1 Budget allocations (in millions of lire), 1804–11 66 4.2 Gross income from land tax, 1801–12 68 4.3 Land tax, personal tax and indirect taxes, 1804–11 74 11.1 European flat taxes, 1994–2005 207 vii List of Figures 7.1 Total tax revenue as a percentage of GDP 126 7.2 Taxes on personal income as a percentage of GDP 128 7.3 Effective tax rates of a single person, without children, on average industrial wage 130 viii Preface This volume grew out of a conference on ‘The Transfer of Ideas about Taxation’, held at the Centre for Research in the Arts, Social Sciences and the Humanities (CRASSH), Cambridge, on 16–18 September 2005. The conference itself was a stimulating exchange of ideas, comprising scholars from continental Europe and the United States. For making this possible, we should like to thank CRASSH, in particular Ludmilla Jordanova; the Centre for History and Economics, Cambridge, par- ticularly its directors Emma Rothschild and Gareth Stedman Jones; as well as the Trevelyan Fund of the History Faculty of the University of Cambridge for providing us with generous funding. Thanks are also due to Catherine Hurley, Nick Swift and Gemma Tyler for the excellent organization of the more prac- tical matters. Ha-Joon Chang (Cambridge) gave an excellent keynote address which pro- vided us many themes for discussion. Not least, we should like to thank the commentators of the panels, Sunil Amrith (Cambridge), Peter Becker (Linz, Austria) and Christopher M. Clark (Cambridge), as well as the other partici- pants for such stimulating interventions. We are also very grateful to Julia Moses (Cambridge) for her sterling proof- reading efforts. Not least, we would also like to thank Amanda Hamilton at Palgrave for commissioning this volume and Katie Button, Alec Dubber and everyone else at Palgrave who was involved with the production process for their dedication and friendliness. Holger Nehring Florian Schui Sheffield/Egham, July 2006 ix
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