Proposing innovative ideas on the links between taxation, citizenship and democracy, this multidisciplinary book contributes to ongoing research and scholarship by emphasizing the importance of taxation to the functioning of modern democracy. This book provides methodological and theoretical research tools from various disciplines such as law, economics and sociology. It considers, among other research questions, the disciplinary boundaries surrounding taxation, citizenship and democracy; the taxation of migrants in an era of globalization; and the role of procedural safeguards in legitimizing the use of automated risk management systems. Featuring contemporary case studies from the perspectives of taxpayers, legislators and tax administrations, it presents new perspectives on capital migration, social security and noncitizen farmworkers, as well as cooperative compliance policies in Nordic countries. Examining the tax systems of a number of countries across the globe, this book is an essential resource for scholars of constitutional and administrative law, economics of social policy, inequality, tax law and fiscal policy, and welfare states. It will also be a helpful resource for students in these disciplines. ‘ Taxation, Citizenship, and Democracy in the 21st Century brings to the light the complexity hidden in plain sight in the gap between disciplines, and clearly and convincingly demonstrates that 21st century solutions to taxation problems cannot be found within the limited purview of tax law alone.’ -- Cristina Trenta, Skattenytt ‘The links this book offers will be a helpful resource for any scholars answering the call of the current economic-political moment, in which tax policy seems to be undermining―or, at very least, failing to strengthen―fragile democratic governing arrangements around the world.’ -- Clint Wallace, British Tax Review ‘This volume is a book that should not be missing from the library of any academic dealing with and interested in questions at the intersection of these three fundamental concepts [of taxation, citizenship and democracy].’ -- Stefanie Geringer, Intertax ‘The editors do an excellent job of drawing together the different strands and ensuring that the volume provides a meaningful and useful experience, whether read from the beginning to the end or dipped into. [...] I greatly enjoyed reading this book and would heartily recommend it to anyone who is or who might conceivably be interested in this emerging area of research.’ -- Dominic de Cogan, Tax Research Network Blog ‘This extraordinarily interesting volume is a great contribution that deepens our understanding of the fundamental link between taxation, representation and citizenship, even in countries not usually perceived as democratic, and shows how fiscal citizenship is evolving in today’s increasingly mobile world.’ -- Miranda Stewart, University of Melbourne, Australia ‘Globalization and migration are factors that fundamentally challenge the traditional layout of taxation as a tool to create common goods and to foster solidarity in stable communities. The contributions to this book focus on these challenges, providing highly valuable insights into modern concepts of membership, building on experiences from countries as different as Canada and China and presenting innovative solutions for forward-looking tax legislation.’ -- Wolfgang Schön, Max Planck Institute for Tax Law and Public Finance, Germany ‘The task facing democratic governments in designing taxes has always been challenging, a job that has become even harder in a world in which individuals and firms are increasingly mobile and goods and services are increasingly hard-to-tax. This excellent collection of chapters by scholars from multiple disciplines – law, economics, philosophy, politics, anthropology – explores these many challenges, and offers timely and useful suggestions for the path forward.’ -- James Alm, Tulane University, US Edited by Yvette Lind, Professor of Law, Department of Law and Governance, BI Norwegian Business School, Norway and Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, Michigan Law School, University of Michigan, US