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Tax law, state-building and the constitution / Dominic de Cogan.

By: Material type: TextPublisher: Oxford [England] : Hart, 2020Distributor: [London, England] : Bloomsbury Publishing, 2020Description: 1 online resourceContent type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9781509923571
  • 9781509923564
Subject(s): Genre/Form: Additional physical formats: Print version:: Tax law, state-building and the constitutionDDC classification:
  • 343.4104 23
LOC classification:
  • KD5359
Online resources: Available additional physical forms:
  • Also published in print.
Contents:
Tax Law, State-building and the Constitution -- Tax Devolution -- Reform and Scrutiny of Tax Policymaking -- Taxpayer Protection -- Europe and Beyond -- Constitutional Disruption.
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.
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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.

Abstract freely available; full-text restricted to individual document purchasers.

"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.

Also published in print.

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Mode of access: World Wide Web.

Description based on print version record and CIP data provided by publisher; resource not viewed.

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