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Changing Sovereignty, Democracy, Individual Freedom, and the Evolving Dynamics of Taxation in a Modern Neoliberal State within Europe

  • Luc Nijs

Abstract

This chapter will analyze more closely how the historical emergence of the ‘state-sovereign’ as we know it has triggered the need for a tax infrastructure that serves multiple purposes. These historical findings will be assessed against the shifting paradigm of the perceived ‘freedom’ of individuals and the interpretation of the concept ‘state-sovereign’ in a modern welfare state and how it operates within the neoliberal state. The last element that will be analyzed is the problematic concept of democracy in its current struggles, including the assessment of the European nation-state as part of the European Union, an incubator of globalization. A critical element that will be assessed in Chapter 4 is to what degree there is room for a meaningful re-design of the role and the system of taxation used against the backdrop of a globalizing world and the overall changing dynamics of sovereignty and democracy. In order to bridge this chapter to the next one, we will look more closely at the evolution and structuring of tax competencies within Europe and the relation between the nation state and the supranational European level. That analysis will be instrumental when engaging in Chapter 4, as the European Union can be seen as an institutionalized form of globalization, and as such acts as an incubator for the wider problematic position of what are to a large degree domestically oriented tax systems. We will end the chapter with a set of interim conclusions that will help to shape the analysis in Chapter 4.

Keywords

Member State Monetary Policy Free Market Individual Freedom Euro Zone 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Notes

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