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The interlinking between taxation, citizenship, and democracy: why should and how can we integrate large corporations?

In: Taxation, Citizenship and Democracy in the 21st Century

Author

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  • Anna-Lena Scherer

Abstract

Given the importance of taxes for the functioning of democracy, we need to conceptualize the tax duties and rights of citizens. Motivated by the powerful role of large corporations, this chapter deals with the question of why should, and how can, we integrate large corporations in the interlinking between taxation, citizenship, and democracy. Based on the ethical concept of corporate citizenship, it argues that large corporations as corporate citizens should pay their fair share of taxes. Presenting a concept for this corporate fair share of taxes building on tax equity and the ability-to-pay principle, it argues that large corporations should pay taxes according to their ability to pay. As large corporations are facing lower tax rates than other citizens, it questions the current taxation and political initiatives like the OECD’s Two-Pillar Approach. Finally, it analyzes the feasibility of a corporate fair share of taxes in light of the political-cultural market theory.

Suggested Citation

  • Anna-Lena Scherer, 2024. "The interlinking between taxation, citizenship, and democracy: why should and how can we integrate large corporations?," Chapters, in: Yvette Lind & Reuven Avi-Yonah (ed.), Taxation, Citizenship and Democracy in the 21st Century, chapter 7, pages 127-147, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:23157_7
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035329137.00011
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