Politics of International Taxation
摘要
Article 12 of the British Magna Carta provides that “Nullum scutagium vel auxilium ponatur in regno nostro” and was established on 15 June 1215 when barons proposed a strong need for checks and balances to express that King John was not above the law. The English version, “No taxation without representation”, became a political slogan during the Enlightenment era as one of the major causes of the American Revolution. Every modern constitution contains a reference to that commitment as an example of sovereignty that combines “territory, people and government”.