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”.

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Politics of International Taxation

  • Giuseppe Marino

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”.