The modern international tax system is a complex framework of national laws, bilateral treaties, and multilateral agreements aimed at coordinating state tax entitlements. Historically, taxation was based on political allegiance, but globalization and increased mobility introduces new challenges. As more people and businesses operate across borders, it becomes harder to determine which states have the right to tax them. Fragmentation of individuals' economic and political lives has complicated states' abilities to balance liberty, justice, and collective decision-making. Taxing People addresses taxes on individuals, which are crucial for providing public goods, promoting justice, and legitimizing state power. Exploring the future of individual taxation, the book focuses on global tax governance, social changes like remote work, and the evolving relationship between people and states in a globalized economy. This title is part of the Flip it Open Programme and may also be available open access. Check our website Cambridge Core for details.

Tsilly Dagan is Professor of Taxation Law at the University of Oxford and a Fellow of Worcester College . Her main fields of research and teaching are tax law and policy (both domestic and international) and the interaction of the state and the market. Her book International Tax Policy: Between Competition and Cooperation (Cambridge University Press) was the winner of the 2017 Frans Vanistendael Award for International Tax Law. Ruth Mason is the Edwin S. Cohen Distinguished Professor of Law and Taxation at the University of Virginia Law School. She is an expert on US and EU state taxation whose work has influenced the Supreme Court and Court of Justice of the European Union.