Klaus Vogel Lecture 2021: Unbundled Tax Sovereignty – Refining the Challenges
Journal
International
Bulletin for International Taxation 2022 (Volume 76), No. 7
This lecture argues that globalization is altering the interaction between states and their constituents. Taxpayers’ mobility and their ability to consume public goods and services a-la-carte threatens to transform taxpayers from equal members of a political community into consumers of public goods and services. States should therefore reconfigure their social contracts with their constituents to ensure the continued legitimacy of their sovereignty.