The study aims to not merely shed new light on citizenship and the legal underpinnings of taxation, formal citizenship, and taxpayer protection, but also to undertake a fundamental reconstruction of the traditional perception of citizenship along with inherent rights and benefits through the introduction of a new legal research approach able to capture the (legal) coding of human capital. Therefore, the research problem concerns the inequality between mobile taxpayer groups caused by taxation and citizenship. Comparative studies between Sweden, Denmark, Germany, the U.S., and the U.K. form the foundation when studying the interaction between citizenship, taxation, taxpayer protection and democratic inclusion.
|Number of pages||12|
|Publication status||Published - 2021|
|Event||15th Cornell Law School Inter-University Graduate (Virtual) Conference 2021 - Online, United States|
Duration: 6 May 2021 → 7 May 2021
Conference number: 15
|Conference||15th Cornell Law School Inter-University Graduate (Virtual) Conference 2021|
|Period||06/05/2021 → 07/05/2021|