<?xml version="1.0" encoding="UTF-8"?>
<marc21:record xmlns:marc21="http://www.loc.gov/MARC21/slim">
  <marc21:leader>nam  22     uu 4500</marc21:leader>
  <marc21:controlfield tag="001">10.59704/858907ae5a62244c</marc21:controlfield>
  <marc21:controlfield tag="003">DE-Verfassungsblog</marc21:controlfield>
  <marc21:controlfield tag="007">cr|||||</marc21:controlfield>
  <marc21:controlfield tag="008">250804s2025||||xx#|||||o|||| ||| 0|eng||</marc21:controlfield>
  <marc21:datafield tag="024" ind1="7" ind2=" ">
    <marc21:subfield code="a">10.59704/858907ae5a62244c</marc21:subfield>
    <marc21:subfield code="2">doi</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="041" ind1=" " ind2=" ">
    <marc21:subfield code="a">eng</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="082" ind1="0" ind2="4">
    <marc21:subfield code="a">342</marc21:subfield>
    <marc21:subfield code="2">23</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="100" ind1="1" ind2=" ">
    <marc21:subfield code="a">Narotzki, Doron</marc21:subfield>
    <marc21:subfield code="e">Author</marc21:subfield>
    <marc21:subfield code="4">aut</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="245" ind1="1" ind2="0">
    <marc21:subfield code="a">Taxation Without Representation - How Trump’s Tariff Policy Undermines Democracy and International Legal Norms</marc21:subfield>
    <marc21:subfield code="c">Narotzki, Doron</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="264" ind1=" " ind2="1">
    <marc21:subfield code="b">Verfassungsblog</marc21:subfield>
    <marc21:subfield code="c">2025-08-04</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="336" ind1=" " ind2=" ">
    <marc21:subfield code="a">Text</marc21:subfield>
    <marc21:subfield code="b">txt</marc21:subfield>
    <marc21:subfield code="2">rdacontent</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="337" ind1=" " ind2=" ">
    <marc21:subfield code="a">Computermedien</marc21:subfield>
    <marc21:subfield code="b">c</marc21:subfield>
    <marc21:subfield code="2">rdamedia</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="338" ind1=" " ind2=" ">
    <marc21:subfield code="a">Online-Ressource</marc21:subfield>
    <marc21:subfield code="b">cr</marc21:subfield>
    <marc21:subfield code="2">rdacarrier</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="520" ind1=" " ind2=" ">
    <marc21:subfield code="a">What started as a trade war in 2018 – and a domestic policy aimed at recalibrating the U.S. trade policy – has quietly transformed into a tool of hidden taxation, enabling the U.S. executive branch, meaning the President of the United States, to raise revenue and dramatically influence fiscal policy without legislative consent or even minimal participation in the legislative process by Congress. This divergence from legal norms represents a constitutional rupture – what I call the rise of a shadow fiscal state: a parallel tax system designed and executed solely through executive discretion rather than transparency and congressional legislation.</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="540" ind1=" " ind2=" ">
    <marc21:subfield code="a">CC BY-SA 4.0</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="650" ind1="1" ind2="4">
    <marc21:subfield code="a">Fiscal policy</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="650" ind1="1" ind2="4">
    <marc21:subfield code="a">USA</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="650" ind1="1" ind2="4">
    <marc21:subfield code="a">United States</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="650" ind1="1" ind2="4">
    <marc21:subfield code="a">Zollpolitik</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="650" ind1="1" ind2="4">
    <marc21:subfield code="a">tariffs</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="650" ind1="1" ind2="4">
    <marc21:subfield code="a">tax</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="650" ind1="1" ind2="4">
    <marc21:subfield code="a">tax law</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="650" ind1="1" ind2="7">
    <marc21:subfield code="0">(DE-588)4191024-2</marc21:subfield>
    <marc21:subfield code="2">gnd</marc21:subfield>
    <marc21:subfield code="a">Zollpolitik</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="773" ind1="0" ind2=" ">
    <marc21:subfield code="a">Max Steinbeis Verfassungsblog gGmbH</marc21:subfield>
    <marc21:subfield code="t">Verfassungsblog</marc21:subfield>
    <marc21:subfield code="x">2366-7044</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="856" ind1="4" ind2="0">
    <marc21:subfield code="u">https://verfassungsblog.de/us-tariffs-taxation/</marc21:subfield>
    <marc21:subfield code="y">raw object</marc21:subfield>
  </marc21:datafield>
</marc21:record>
