edited by Carlo Garbarino (Bocconi University)
As a result of economic globalization, nation-states are losing their territorial tax sovereignty, while multinationals develop aggressive tax strategies that confront them in a regulatory arbitrage, a geopolitical “meta-nation” not defined by traditional state boundaries. At the same time, new actors are emerging in global politics: non-government organizations that pursue goals and values of an interconnected global civil society; communities of people who share common cultural or functional values and aggregate beyond the confines of territorial states. These emerging actors operate at a glocal level and promote glocal values.
A question in respect to them is whether there can be new forms of revenue raising and mobilization based on innovative forms of voluntary contributions that go beyond nation-states which may include, for example, (i) poly- centric glocal commons, (ii) online fund-raising, (iii) crowdfunding, (iv) value-based campaigns, and (v) donations. An additional question: what kind of accountability can be exercised by the stakeholders?
These problems have been addressed by economists and legal thinkers by focusing on state tax powers, but the purpose of this issue is to inspire new research by relying on the insights of political philosophers, anthropologists, and social scientists at large, to get a sense of what can be the new glocal forms of financial participation used by an interconnected global civil society going beyond the mere allegiance of individuals to nation-states.
Deadline: January 31, 2021.