Substantive Tax Sovereignty Under Globalization
Tax sovereignty stands for the ability of a political community to design its fiscal system in ways that support its collective self-determination. This article argues that substantive sovereignty is not merely about power, rather, it is about legitimate authority. It addresses the impact of globali...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Ubiquity Press
2024-11-01
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| Series: | Tilburg Law Review |
| Subjects: | |
| Online Access: | https://account.tilburglawreview.com/index.php/up-j-tlr/article/view/399 |
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