Scientific article
OA Policy
English

Taxation without Representation: The Case of Resident Non-Citizens

Published inBulletin for International Taxation, vol. 69, no. 10, p. 568-576
AwardInternational Fiscal Association Swiss branch Award for the best academic contribution in tax law (2015)
Publication date2015
Abstract

In this article, the author examines the issue of taxation without representation as it relates to non-citizen taxpayers in the context of political and voting rights. The article focuses on Swiss and the US tax and citizenship laws.

Keywords
  • Taxation
  • Citizenship
  • Citizen
  • Resident
  • Tax resident
  • Vote
  • Voting rights
  • Voting through taxes
  • Tax voting
  • Right to vote
  • Immigration
  • Immigrant
NoteThe article is reproduced here with permission from the publisher.
Funding
  • Swiss National Science Foundation - DocMobility
  • Autre - Fondation Zdenek et Michaela Bakala
Citation (ISO format)
LIDEIKYTE-HUBER, Giedre. Taxation without Representation: The Case of Resident Non-Citizens. In: Bulletin for International Taxation, 2015, vol. 69, n° 10, p. 568–576. doi: 10.59403/1wszd55
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Article (Published version)
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