Giulio Allevato, Assistant Professor of International Tax Law, Law School, IE University, Spain, and Affiliate Professor of Tax & Legal, SDA Bocconi School of Management, Università Bocconi, Italy
‘Legal historical analysis is a relatively scarce commodity in tax studies, but this book takes us on a whirlwind tour that provides deep insights on an often disregarded aspect of state sovereignty: non-fiscal tax policies. This tour starts from the rise of modern nation states, brings us to globalisation and eventually to what is aptly defined as a new brand of “corporate feudalism” in the metaverse. The conclusion is very important for scholars and policy makers: non-fiscal tax policies require international or supranational design and implementation. We should not forget about this.’ -- Carlo Garbarino, Bocconi University, Italy ‘When one sees the word tax, one runs for cover or to one’s accountant. Don't do it in this case. It illuminates an understudied dimension of statehood and sovereignty. Well worth your time.’ -- J.H.H. Weiler, NYU School of Law, US