Harpaz Presents "Towards a Theory of Tax Sovereignty" at UNLV - TaxProf Blog
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A new legal theory challenges who really owns the power to tax — and the answer could reshape how nations, corporations, and citizens negotiate fiscal authority.
Tax SovereigntyFiscal FederalismSocial Contract TheoryPrincipal-Agent Problem
Theory Briefing
- Harpaz presented 'Towards a Theory of Tax Sovereignty' at a UNLV Boyd School of Law conference on Tax Theory and Policy.
- The paper interrogates the foundational question of where legitimate taxing power resides — state, nation, or supranational body.
- Tax sovereignty theory sits at the crossroads of fiscal federalism and political philosophy, with real stakes for global tax reform debates.