Philipp Genschel

Joint Chair in European Public Policy Philipp Genschel

Assistant Professor of International Political Economy Laura Seelkopf

Laura Seelkopf

Global Taxation investigates the global transition to modern taxation from the 18th century to today. Modern taxation refers to the broad-based tax instruments that allowed for the emergence of big government as we know it today, including, most prominently, income taxes and general consumption taxes. The volume draws on a new historical dataset of tax introduction worldwide to map the global spread of modern taxes descriptively and to explore its correlates analytically. It makes four contributions to the literature. First, it corrects a pervasive Western bias in historical political economy and fiscal sociology. Most of this literature focuses heavily on the tax policy of advanced democracies in Europe. The chapters of this volume explore how far Western theories and insights travel to non-Western contexts. Second, the volume mitigates a recency bias in much of the macro-quantitative literature in comparative political economy and public finance. The chapters investigate whether insights travel across time from recent to more distant periods of observation. Third, the volume compensates for the substantive preoccupation of extant research with the personal income tax and the VAT by extending the analysis to other important tax instruments: the corporate income tax, the inheritance tax, non-VAT sales taxes, and social security contributions. Finally, the volume goes beyond the prevalent methodological nationalism in fiscal sociology and comparative political economy. It shows that non-sovereign tax introductions were common in colonial and imperial settings and compares analytically how the logic of these non-sovereign introductions differed from sovereign ones.

How Modern Taxes Conquered the World

Global Taxation

Duncan Snidal

Kenneth W. Abbott

Bernhard Zangl

The Governor's Dilemma develops a general theory of indirect governance based on the tradeoff between governor control and intermediary competence; the empirical chapters apply that theory to a diverse range of cases encompassing both international relations and comparative politics. The theoretical framework paper starts from the observation that virtually all governance is indirect, carried out through intermediaries. But governors in indirect governance relationships face a dilemma: competent intermediaries gain power from the competencies they contribute, making them difficult to control, while efforts to control intermediary behavor limit important intermediary competencies, including expertise, credibility, and legitimacy. Thus, governors can obtain either high intermediary competence or strong control, but not both. This competence-control tradeoff is a common condition of indirect governance, whether governors are domestic or international, public or private, democratic or authoritarian; and whether governance addresses economic, security, or social issues. The empirical chapters analyze the operation and implications of the governor's dilemma in cases involving the governance of violence (e.g., secret police, support for foreign rebel groups, private security companies), the governance of markets (e.g., the Euro crisis, capital markets, EU regulation, the G20), and cross-cutting governance issues (colonial empires, "Trump's Dilemma"). Competence-control theory helps explain many features of governance that other theories cannot: why indirect governance is not limited to principal-agent delegation, but takes multiple forms; why governors create seemingly counter-productive intermediary relationships; and why indirect governance is frequently unstable over time.

Indirect Governance Beyond Principals and Agents

The Governor's Dilemma

According to conventional wisdom, the EU is strong in European market making but weak in essential 'core state powers' such as military security, fiscal policy and public administration. The book challenges this view. It shows that the EU interferes extensively in the exercise of core state powers but in a way that does not constitute it as a state in its own right. In contrast to historical integration processes in nation states, the European integration of corestate powers proceeds mostly by regulation and does not involve the creation of genuine European armed forces, taxes or public administration. And it does not enhance European unity but may actuallyundermine it - as the recent Euro crisis testifies.

The European Integration of Core State Powers

Beyond the Regulatory Polity?

Philipp Genschel

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