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Introduction: Global Debates about Taxation: Transfers of Ideas, the Challenge of Political Legitimacy and the Paradoxes of State-Building

In: Global Debates about Taxation

Author

Listed:
  • Holger Nehring
  • Florian Schui

Abstract

In March 2005, Alan Greenspan, then still chairman of the American Federal Reserve, argued before the President’s Advisory Panel on Federal Tax Reform that ‘some useful lessons can be learned by examining earlier systematic reforms of the tax code’.1 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 about the introduction of a ‘flat tax’ on income in political circles in the United States, which referred to the implementation of such a tax regime in the Baltic states and which was consequently championed by sections within the British Conservative Party in 2004/5 and by the shadow secretary of the treasury Paul Kirchhof in the German election campaign of 2005, is a prime example of the circulation of ideas about taxation around the globe.2

Suggested Citation

  • Holger Nehring & Florian Schui, 2007. "Introduction: Global Debates about Taxation: Transfers of Ideas, the Challenge of Political Legitimacy and the Paradoxes of State-Building," Palgrave Macmillan Books, in: Holger Nehring & Florian Schui (ed.), Global Debates about Taxation, chapter 1, pages 1-17, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-62551-8_1
    DOI: 10.1057/9780230625518_1
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