Taxes, Democracy, and Statehood. A Case Study on the Transformation of Italy’s Tax Regime

Research groups - Democracy and statehood
Start of project: May 2016

My current project deals with the history of the Italian tax state. From a historical sociological perspective, I analyze processes of professionalization, rule enforcement, geofiscalization and politicization through the second half of the 20th and the beginning 21th century. Thereby I decipher how different ways of establishing fiscal domination, e.i. the creation of reliable cash flows between citizens and the tax state, enabled political feedback loops that changed the tax state's institutional structure. My goal is to arrive at least at a concept of the tax state and perhaps at a theory of tax-state transformations by analyzing these various processes of social change.