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This new volume presents a wealth of fresh data documenting and analyzing the different positions taken by governments in the development of the European Constitution. It examines how such decisions have substantial effects on the sovereignty of nation states and on the lives of citizens, independent of the ratification of a constitution. Few efforts have been made to document constitution building in a systematic and comparative manner, including the different steps and stages of this process. This book examines European Constitution-building by tracing the two-level policy formation process from the draft proposal of the European Convention until the Intergovernmental Conference, which finally adopted the document on the Constitution in June 2004. Following a tight comparative framework, it sheds light on reactions to the proposed constitution in the domestic arena of all the actors involved. It includes a chapter on each of the original ten member states and the fifteen accession states, plus key chapters on the European Commission and European Parliament. This book will be of strong interest to scholars and researchers of European Union politics, comparative politics, and policy-making.

position --- formation --- integration --- tax --- harmonization --- national --- relevant --- domestic --- actors --- nice

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This book takes a taxpayer's perspective to the relations taxation creates between people and their state. Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots. Larsen suggests how to build and increase tax compliance if we take the idea of taxation creating reciprocal relations seriously. The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly, from a study of analysts, auditors, legal experts and managers at the Swedish Tax Agency and how they, quite successfully, strive for legitimacy in their tax collecting activities in society. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their tax-cheating when purchasing work off the books. Sweden is a modern society seen as particularly rational and the least prone to worry about survival issues; they trust their government and fellow citizens. Sweden is therefore an important country to look at as an example of tax compliance and whether other countries showing a continuous inclination towards these values will follow their lead.

Tax compliance --- Reciprocity --- Ethnography --- Economic anthropology --- Welfare --- Exchanges --- Taxpayer --- Marcel Mauss --- Swedish Tax Agency --- quid-pro-quo exchange --- Fiscal anthropology --- Swedish tax --- Behavioural economics --- Economic exchanges and reciprocity --- Tax as a gift --- Public economics --- Progressive marginal tax --- Contributive and distributive balancing

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"Online advertising will soon form the largest share of global advertisement revenues. Google and Facebook netted profits of US $29 billion in 2016. While these two giants control more than 66% of all online advertising revenues complex legal company structures have minimised their tax liabilities. This extended policy report considers where they should be taxed and where the value of their activities is actually created. It argues that tax paid by those platforms should be levied in the country where platform users are located when they click on or view an advertisement. Furthermore, the report examines the practical steps needed to ensure transparent accounting of taxed transactions in order to avoid long term negative effects for media and democracy. Considering counter-arguments the author makes the case for an online advertising tax alongside a public service Internet strategy that could support other viable platforms and counter the dangers of duopoly or oligopoly and the high risks of financial bubbles in a world where advertising is the Internet's dominant business model."

Google --- Facebook --- online advertising --- tax avoidance --- media industries --- public service internet

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"In the winter of 476 A.D. the Ostrogoths, hungry and exhausted from wandering for months along the barren confines of the Byzantine Empire, wrote to Emperor Zeno in Constantinople requesting permission to enter the walled city of Epidaurum and just kinda crash and charge their phones. Closer to home, Orpheus walks Eurydice through a suburban refrigerator as a matter of tax planning. In The Goths & Other Stories, sexual desire, food, space, and anger are distorted; prose fiction, experimental poetry, philosophy, and design theory intersect and breed. The poetics of car accidents, capitalist consumption, and anarchist terrorism unfold at a Southern California car dealership. Readers of all centuries will feel at home in this book. The smell of seafood and speculative urban planning merge into a 1990s computer game, Abidjan has 12,756 streets with no way to go from one to another, an apocalypse of tax law and classical mythology descends upon suburbia and reveals a medieval theology of design, theater, and light. The book’s six stories are set in different times and places – sometimes within the same narrative – but have in common a slippery approach to the boundaries between fiction and theory, between ontological planes, between the comical and the moral. Together they also form a treatise on the nature of writing as a branch of design – one whose medium is easier to reveal than to define."

poetics --- critical theory --- history --- medieval philosophy --- tax law --- speculative urban planning --- classical mythology

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This book examines how Swiss leaders reached a deal with international pressures that appeared after the First World War, preventing the placement of foreign capital flight in Switzerland. A result of research on unpublished sources, from both Swiss and European archives, this book renews aware-ness of the history of the Swiss financial center and international economic relations during the first half of the 20th century.

20th century --- economy --- organisations internationales --- history --- switzerland --- banking secrecy --- 20e siècle --- relations internationales --- international organizations --- histoire --- taxation --- tax havens --- secret bancaire --- économie --- paradis fiscaux --- suisse --- international relations --- fiscalité