Registration ends 07.4.2026 at 23:59 h

Many scholars consider taxation to be the most fundamental activity of the state. Tax revenue is vital not only for public goods provision but also as a defining element of democratic representation. Different types of tax instruments can create inequality and lead to distributive conflict, regime change or erode fiscal solidarity. Additionally, most theories on the politics of taxation, and the link between taxation and democracy, draw heavily on the European experience. Some researchers have therefore begun to ask whether established theories can be applied to other world regions or suffer from Eurocentric myopia.
What are the assumptions of the fiscal contract? Is the modern fiscal contract different in the Global South? What explains the evolution of the modern tax state, and why some tax systems are more progressive than others? How tax systems reinforce or undermine democratic regimes?
This seminar introduces the literature on the politics of taxation and democracy that draws its empirical cases from the Global South. The seminar also provides anintroduction to the main elements of research methods. We will analyse key philosophical concepts (ontology, epistemology) and introduce broad philosophical traditions (positivism, interpretivist), exploring how these are operationalized in each author.
No prior knowledge, quantitative or otherwise, is expected from students.

The course aims to familiarize students with the basic concepts of taxation and their relation to the democratic system, providing examples from the Global South. The seminar also provides an introduction to the main elements of research methods.

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