Abstract
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.
| Original language | English |
|---|---|
| Pages (from-to) | 318-328 |
| Number of pages | 11 |
| Journal | Bulletin for International Taxation |
| Volume | 76 |
| Issue number | 7 |
| State | Published - Jul 2022 |
Bibliographical note
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