ABSTRACT
The subject matter of this chapter is taxation and the implications of increasing globalization for the ability of the nation-state – the ‘tax-state’ as Joseph Schumpeter characterized this (Schumpeter, 1954 [1918]) – to collect taxes. Economists normally define globalization in terms of the integration of markets, but Michael Mann has argued that this focus on the economy neglects the three other main drivers of globalization, ideological, military and political factors (Mann, 2013: 4). However, given that the subject matter of this chapter is taxation, we will necessarily be focusing more on the more purely economic aspects of this question.
