New Research on Tax Law and Political Institutions

These are the rights which make the essence of Sovereignty the power of raising money. Hobbes (1651), The Leviathan, 1651. Taxation without representation is tyranny. Ballarat Reform League Charter (1854) Tax law and politics are intimately connected. For centuries, theorists of the state have observed that the power to collect revenues is a central feature of sovereignty or statehood. Since Schumpeter’s theory of the Tax State (1918, 1954), a body…