000			04004nam a2200553 i 4500
001			9781509923571
003			CaBNVSL
005			20240313122429.0
006			m o d
007			cr cn|||||||||
008			200710s2020 enk ob 101 0 eng d
010			_z 2020010643 (print)
020			_a9781509923571 _q(ebook)
020			_a9781509923564 _q(epub)
020			_z9781509923557 _q(PDF)
020			_z9781509923540 _q(print)
020			_z150992356X _q(print)
024	7		_a10.5040/9781509923571 _2doi
035			_a(OCoLC)1143821626
035			_a(CaBNVSL)mat09923571
040			_aDLC _beng _erda _cCaBNVSL _dCaBNVSL
043			_ae-uk---
050	0	0	_aKD5359
082	0	0	_a343.4104 _223
100	1		_aDe Cogan, Dominic, _eauthor.
245	1	0	_aTax law, state-building and the constitution / _cDominic de Cogan.
264		1	_aOxford [England] : _bHart, _c2020.
264		2	_a[London, England] : _bBloomsbury Publishing, _c2020
300			_a1 online resource.
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
504			_aIncludes bibliographical references and index.
505	0		_aTax Law, State-building and the Constitution -- Tax Devolution -- Reform and Scrutiny of Tax Policymaking -- Taxpayer Protection -- Europe and Beyond -- Constitutional Disruption.
506			_aAbstract freely available; full-text restricted to individual document purchasers.
520			_a"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"-- _cProvided by publisher.
530			_aAlso published in print.
532	0		_aCompliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily
538			_aMode of access: World Wide Web.
588			_aDescription based on print version record and CIP data provided by publisher; resource not viewed.
650		0	_aTaxation _xLaw and legislation _zGreat Britain.
650		0	_aConstitutional law _zGreat Britain.
650		7	_aTaxation & duties law _2bicssc
655		0	_aElectronic books.
776	0	8	_iPrint version: _aDe Cogan, Dominic. _tTax law, state-building and the constitution _dOxford ; New York : Hart, 2020. _z9781509923540 _w(DLC) 2020010642
856	4	0	_3Abstract with links to full text _uhttps://doi.org/10.5040/9781509923571?locatt=label:secondary_bloomsburyCollections
975			_aHart Publishing 2020
999			_c10547 _d10547