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In this interdisciplinary book, Giulio Allevato explores how the non-fiscal function of the taxing power has contributed to the establishment,consolidation, and maintenance of an effective power to govern in modern nation states. Innovative in its historical approach, this book illustrates howthe link between non-budgetary tax policies and state sovereignty continues to play out in the current global landscape. Specifically, the researchobjective is pursued by illustrating certain ‘waves’ of regulatory and redistributive tax policies whose enactment or discussion has presented similarfeatures among several nation states, since the latter’s rise to the era of globalization and digitalization of large parts of the economy. The analysis isdivided into two parts. In Part I, this work will examine how certain non-fiscal tax policies aimed at the achievement of fundamental economic andsocial aims (i.e., national industrialization, income and wealth redistribution within the society, containment of corporate power of influence) in factplayed a decisive role also in the establishment of full state sovereignty – first by favoring, at the expenses of foreign and local rulers, the rise of states built on the authority of centralized governments and then by contributing to the consolidation and extension of such centralgovernments’ ruling powers. Part II illustrates how, although the combination of globalization and technological enhancements is reshaping both statesovereignty and tax sovereignty by turning their exercise, in many cases, from exclusive to reciprocally conjunctive, the importance of the taxingpower’s non-fiscal function to the existence of full state sovereignty has remained substantially unaltered.

Giulio Allevato is Professor of International and Comparative Tax Law at IE University in Madrid. He is also Affiliate Professor of Tax&Legal at SDABocconi School of Management in Milan. Before joining IE University, he was Hauser Global Fellow at the New York University (NYU) School of Law,Lecturer of Tax&Legal at SDA Bocconi School of Management, and Ernst Mach Scholar at the Institute for Austrian and International Tax Law of theVienna University of Economics and Business (WU). He regularly teaches International and Comparative Tax Law at undergraduate and post-graduateprograms and directs executive and custom education tax programs. His research mainly focuses on the non-fiscal functions of taxation, such as theregulatory function and the redistributive function. the tax issues related to the Digital Economy, and the legal implications of tax risk management. Hepublished on various taxation topics in international journals – such as the Michigan Journals of International Law, Review of European AdministrativeLaw, European Taxation – and for internationally renowned publishers, such as Edward Elgar. During the course of his career, he has been awardedvarious international scholarships, including the Hugh Ault Fellowship (awarded by the Max Planck Institute for Tax Law and Public Finance); the HauserFellowship (awarded by New York University School of Law), the Michigan Grotius

Giulio Allevato