Tulio Rosembuj has posted Agamben. Taxation and Sovereignity on SSRN. Here is the abstract:
The political sovereignty of the State has given way to the sovereignty of an administrative, judicial nature. Sovereignty is a decision of the plural power of different powers. The most severe effect consists of normalizing the state of exception as an ordinary instrument of government ( Agamben). It is the devaluation of constitutional supremacy and the disapplication of the law. The state of exception becomes the ersatz of the law and the constitution itself in the actions of the Executive, administrative, and judicial powers. It is as if the amplified restoration of the police state ( Foucault) had taken place: from the police to politics, from politics to the police. The PEOPLE appears as the sole depositary of sovereignty, and the people it is an embarrassing presence, a scandal of misery and exclusion. The regressive tax system is a sample of illegal legality and legal illegality.
