The state-centric international tax system is currently under the threat of a type of “race” for the lowest tax rates. In this case, the “race” consists of a global fiscal trilemma where democracy, states and globalization cannot coexist. This is truly an impasse which requires a broader perspective through the development of glocal polities defined as any group of people who have a collective identity and who are organized by some form of instituzionalized social realations. In addition, this group has developed a specific capacity to mobilize resources combining global and local dimensions. The scope of glocal polities is mainly outside and beyond ordinary economic activities carried out under the state actors’ rules of fiscal and monetary sovereignty and the ability of glocal polities to mobilize non-monetary resources, in opposition to states whose monetary revenues work through the monopoly of force. The financial structure of glocal polities relies on networks of non-state actors possessing a polycentric architecture through which resources are mobilized, enabling glocal polities to develop and promote political goals while also becoming a potential avenue for the development of a commonwealth of civilizations and cultures.
Issue 2021, 1: New Glocal Forms of Financial Participation and Revenue Mobilization
Current issue’s articles
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Glocalism” is a peer-reviewed, open access and cross-disciplinary journal that aims at stimulating increasing awareness and knowledge around the new dynamics that characterise the glocal reality.
A journal on glocalism that corresponds with the very concept of being glocal and wants to be recognised in a cultural-academic context can only be available on-line.
So as to elicit as much on-line discussion as possible among academics, each edition of the journal will:
a) deal with a main subject and
b) be characterised by research essays (received after the call for papers and subjected to double-blind peer-review).
As “Glocalism” is a four-monthly journal, three issues will be published annually: at end-March, end-July, end-November. The publication of each issue is preceded by the publication of the Call for papers for the following monographic issue.