Miranda Stewart is a Professor at Melbourne Law School, The University of Melbourne, Honorary Professor at The Australian National University and International Research Fellow of the Centre for Business Taxation at the Said Business School, Oxford University. Miranda is Vice-Chair of the Permanent Scientific Committee of the International Fiscal Association. Miranda teaches and researches across a wide range of tax law and policy topics. Her other books include Income Taxation Commentary and Materials (2022), Death and Taxes (2021), Tax, Social Policy and Gender (2017) and Tax, Law and Development (2013).

'Miranda Stewart's outstanding book is unique in providing a broad overview of taxation in the 21st century, with an emphasis on how tax shapes the relationship between a democratic state and its citizens. It should be read not just by tax specialists but by anyone who is interested in the crucial challenges globalization poses to maintaining sovereignty, democracy and the social insurance safety net.' Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan

• 1. Introduction; 2. Tax and government; 3. The budget; 4. Tax principles; 5. Tax, work and family; 6. Taxation of saving and wealth; 7. Corporate and business taxation; 8. Tax, charity and philanthropy; 9. Administration, compliance and avoidance; 10. Tax jurisdiction: the individual and the state; 11. States and corporations in the global digital economy; 12. The future tax state.

Miranda Stewart is a Professor at Melbourne Law School, The University of Melbourne, Honorary Professor at The Australian National University and International Research Fellow of the Centre for Business Taxation at the Said Business School, Oxford University. Miranda is Vice-Chair of the Permanent Scientific Committee of the International Fiscal Association. Miranda teaches and researches across a wide range of tax law and policy topics. Her other books include Income Taxation Commentary and Materials (2022), Death and Taxes (2021), Tax, Social Policy and Gender (2017) and Tax, Law and Development (2013).

'Miranda Stewart's outstanding book is unique in providing a broad overview of taxation in the 21st century, with an emphasis on how tax shapes the relationship between a democratic state and its citizens. It should be read not just by tax specialists but by anyone who is interested in the crucial challenges globalization poses to maintaining sovereignty, democracy and the social insurance safety net.' Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan

• 1. Introduction; 2. Tax and government; 3. The budget; 4. Tax principles; 5. Tax, work and family; 6. Taxation of saving and wealth; 7. Corporate and business taxation; 8. Tax, charity and philanthropy; 9. Administration, compliance and avoidance; 10. Tax jurisdiction: the individual and the state; 11. States and corporations in the global digital economy; 12. The future tax state.

Miranda Stewart is a Professor at Melbourne Law School, The University of Melbourne, Honorary Professor at The Australian National University and International Research Fellow of the Centre for Business Taxation at the Said Business School, Oxford University. Miranda is Vice-Chair of the Permanent Scientific Committee of the International Fiscal Association. Miranda teaches and researches across a wide range of tax law and policy topics. Her other books include Income Taxation Commentary and Materials (2022), Death and Taxes (2021), Tax, Social Policy and Gender (2017) and Tax, Law and Development (2013).

'Miranda Stewart's outstanding book is unique in providing a broad overview of taxation in the 21st century, with an emphasis on how tax shapes the relationship between a democratic state and its citizens. It should be read not just by tax specialists but by anyone who is interested in the crucial challenges globalization poses to maintaining sovereignty, democracy and the social insurance safety net.' Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan

• 1. Introduction; 2. Tax and government; 3. The budget; 4. Tax principles; 5. Tax, work and family; 6. Taxation of saving and wealth; 7. Corporate and business taxation; 8. Tax, charity and philanthropy; 9. Administration, compliance and avoidance; 10. Tax jurisdiction: the individual and the state; 11. States and corporations in the global digital economy; 12. The future tax state.