Tax and government in the twenty-first century / (Record no. 9615)
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fixed length control field | 02652nam a22003738i 4500 |
001 - CONTROL NUMBER | |
control field | CR9781316160701 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | UkCbUP |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20240301142638.0 |
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
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007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
fixed length control field | cr|||||||||||| |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 140731s2022||||enk o ||1 0|eng|d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 9781316160701 (ebook) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Canceled/invalid ISBN | 9781107097469 (hardback) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Canceled/invalid ISBN | 9781107483507 (paperback) |
040 ## - CATALOGING SOURCE | |
Original cataloging agency | UkCbUP |
Language of cataloging | eng |
Description conventions | rda |
Transcribing agency | UkCbUP |
050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
Classification number | K4460 |
Item number | .S74 2022 |
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
Classification number | 343.04 |
Edition number | 23/eng/20220526 |
100 1# - MAIN ENTRY--PERSONAL NAME | |
Personal name | Stewart, Miranda, |
Dates associated with a name | 1968- |
Relator term | author. |
245 10 - TITLE STATEMENT | |
Title | Tax and government in the twenty-first century / |
Statement of responsibility, etc. | Miranda Stewart, University of Melbourne. |
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
Place of production, publication, distribution, manufacture | Cambridge, United Kingdom ; New York, NY : |
Name of producer, publisher, distributor, manufacturer | Cambridge University Press, |
Date of production, publication, distribution, manufacture, or copyright notice | 2022. |
300 ## - PHYSICAL DESCRIPTION | |
Extent | 1 online resource (xxiv, 407 pages) : |
Other physical details | digital, PDF file(s). |
336 ## - CONTENT TYPE | |
Content type term | text |
Content type code | txt |
Source | rdacontent |
337 ## - MEDIA TYPE | |
Media type term | computer |
Media type code | c |
Source | rdamedia |
338 ## - CARRIER TYPE | |
Carrier type term | online resource |
Carrier type code | cr |
Source | rdacarrier |
490 1# - SERIES STATEMENT | |
Series statement | Law in context |
500 ## - GENERAL NOTE | |
General note | Title from publisher's bibliographic system (viewed on 01 Sep 2022). |
505 0# - FORMATTED CONTENTS NOTE | |
Formatted contents note | Introduction -- Tax and government -- The budget -- Tax principles -- Tax, work and family -- Taxation of saving and wealth -- Corporate and business taxation -- Tax, charity and philanthropy -- Administration, compliance and avoidance -- Tax jurisdiction : the individual and the state -- States and corporations in the global digital economy -- The future tax state. |
520 ## - SUMMARY, ETC. | |
Summary, etc. | 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. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Taxation |
General subdivision | Law and legislation. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Fiscal policy. |
776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
Relationship information | Print version: |
International Standard Book Number | 9781107097469 |
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
Uniform title | Law in context. |
856 40 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="https://doi.org/10.1017/9781316160701">https://doi.org/10.1017/9781316160701</a> |
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