History and taxation the dialectical relationship between taxation and the political balance of power : 2021 EATLP Congress Antwerp, 3-4 June 2021 / editor: Peter Essers.

Author/creator EATLP Congress
Other author Essers, P. H. J. (Petrus Hubertus Johannes), 1957-
Format Electronic
Publication InfoAmsterdam, The Netherlands : IBFD, [2022]
Descriptionxl, 769 pages ; 23 cm.
Supplemental ContentFull text available from Ebook Central - Academic Complete
Subjects

SeriesEATLP international tax series ; volume 20
EATLP international tax series ; v. 20. UNAUTHORIZED
Contents General report on history and taxation : the dialectical relationship between taxation and the political balance of power / Peter Essers -- "No taxation without representation" : the relationship between taxes and revolutions / Chantal Stebbings -- Tax policy of Nazi Germany / Christine Osterloh-Konrad -- Tax systems of former communist states in Europe / Ziemowit Kukulski and Malgorzata Sęk -- Fiscal federalism and "no taxation without representation" : the historic dimension / Bruno Peeters and Rik Smet -- Fiscal challenges to democracy / Wolfgang Schön -- No vote, no tax! : taxation and women's suffrage movements / Sigrid Hemels -- EU taxes and "no taxation without representation" / Gianluigi Bizioli -- Austria / Johannes Heinrich and Michaela Pitzer -- Belgium / Pieter de Reu and Kim van de Velden -- Croatia / Hrvoje Arbutina, Nataša Žunić Kovačević, and Stjepan Gadzo -- Czech Republic / Michal Radvan, Petra Hrubá Smržová (Jánošíková) and Radim Boháč -- Denmark / Jacob Graff Nielsen, Peter Koerver Schmidt and Helle Vogt -- Finland / Leila Juanto and Esko Linnakangas -- France / Emmannuel Crouy-Chanel -- Germany / Christine Osterloh-Konrad and Korinna Schönhärl -- Greece / Petros Pantazopoulos -- Hungary / István Simon -- Ireland / Emer Hunt, Peter Clarke and Gerardine Doyle -- Italy / Maria Cecilia Fregni -- Japan / Yuri Matsubara -- Latvia / Janis Neimanis -- Netherlands / Onno Ydema, Sigrid Hemels and Sonja Dusarduijn -- Norway / Harald Espeli -- Poland / Ziemowit Kukulski, Malgorzata Sęk, Michal Wilk and Edgar Drozdowski -- Portugal / Rita Calçada Pires and Marta Carmo -- Serbia / Dejan Popović and Svetislav V. Kostić -- Slovakia / Miroslav Štrkolec, Anna Vartašová and Jozef Sábo -- Spain / Ricardo García Antón and César Martínez Sánchez -- Sweden / Katarina Fast Lappalainen, Peter Melz and Mauro Zamboni -- Switzerland / Gisela Hürlimann -- Turkey / Funda Başaran Yavaşlar, Gülsen Güneş, Fatma Gül Karagöz and Sevtap Metin -- United Kingdom / Katherine Cousins and Dominic de Cogan -- United States / William B. Barker.
Abstract In this book, the historical relationship between taxation and the political balance of power is investigated. In addition to a unique overview of historical iconic tax events, with famous examples like the Eighty Years' War between the Netherlands and Spain, the Glorious Revolution, the Boston Tea Party and the French Revolution, it contains an analysis of the way in which Nazis and communists abused existing tax systems to achieve their goals in the 20th century.
General noteThis book contains the proceedings of the annual meeting of the European Association of Tax Law Professors held in Antwerp from 3-4 June 2021.
Bibliography noteIncludes bibliographical references.
Access restrictionAvailable only to authorized users.
Technical detailsMode of access: World Wide Web
Genre/formElectronic books.
LCCN 2022426647
ISBN9789087227753 (pbk.)
ISBN9087227752 (pbk.)

Availability

Library Location Call Number Status Item Actions
Electronic Resources Access Content Online ✔ Available