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Tax Law, State-Building and the Constitution / Dominic de Cogan.
Publisher: Oxford ; New York : Hart, 2020Description: 1 online resourceContent type:- text
- computer
- online resource
- 9781509923564
- 343.4104 COG 23
- KD5359
Contents:
Summary: "This monograph looks at how tax is intertwined with constitutional law and the state in the UK's history. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of the public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers"-- Provided by publisher.
Tax Law, State-building and the Constitution;
Tax Devolution;
Reform and Scrutiny of Tax Policymaking;
Taxpayer Protection;
Europe and Beyond;
Constitutional Disruption.
| Item type | Current library | Shelving location | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
BOOKs
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National Law School | General Stacks | 343.4104 COG (Browse shelf(Opens below)) | Available | 38903 |
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| 343.087 JAC Legal problems of international economic relations : cases, materials, and text / | 343.096 MAH Maritime Jurisdiction and Admirality Law in India : | 343.0999 CHE We, The Robots? : | 343.4104 COG Tax Law, State-Building and the Constitution / | 343.540252 RAM Legislating for Justice: The Making Of The 2013 Land Acquisition Law | 343.54055 NIT Jurisprudence under GST Law: Analysis of Notable Case Laws/ | 343.7301 STU Creating the National Security State : |
Includes bibliographical references and index.
Tax Law, State-building and the Constitution;
Tax Devolution;
Reform and Scrutiny of Tax Policymaking;
Taxpayer Protection;
Europe and Beyond;
Constitutional Disruption.
"This monograph looks at how tax is intertwined with constitutional law and the state in the UK's history. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of the public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers"-- Provided by publisher.
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