Tax and Government in the 21st Century

AvMiranda Stewart

Häftad, Engelska, 2022

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Beskrivning

With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.

Produktinformation

Utgivningsdatum:2022-09-08
Mått:170 x 244 x 21 mm
Vikt:700 g
Format:Häftad
Språk:Engelska
Serie:Law in Context
Antal sidor:432
Förlag:Cambridge University Press
ISBN:9781107483507

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Mer om författaren

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).

Recensioner i media

'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

Innehållsförteckning

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.