No taxation without representation: il dibattito sul potere di tassare alle origini dell'esperienza costituzionale statunitense e la sua eredità

The article analyses the ideological and constitutional origins of the famous claim “no taxation without representation” at the time of the American Revolution. The work aims to highlight the influences of the liberal and republican thought in the process of awareness of the colonists’ demands through the perspective of the tax power. The debate on that power catalysed the American colonists’ protest: the colonists engaged a strong battle with the Mother country on the definition of high relevant constitutional concepts such as representation and sovereignty with the aim to redefine them. As an example, colonists expressed criticism on the concept of “virtual representation” and contested the idea of “unlimited sovereignty” of the Parliament of the United Kingdom. However, they initially did not want to challenge the role of the Mother country and accepted the distinction between “internal” and “external” taxation. Nevertheless, any “reconciliation” between “sovereignty” and “liberty”

Il lavoro analizza le origini ideologiche e costituzionali del potere di tassare e l'uso politico del motto "no taxation without representation". Vengono anche riportati esempi di come tale dibattito abbia segnato l'esperienza costituzionale statunitense.