000			02652nam a22003738i 4500
001			CR9781316160701
003			UkCbUP
005			20240301142638.0
006			m|||||o||d||||||||
007			cr||||||||||||
008			140731s2022||||enk o ||1 0|eng|d
020			_a9781316160701 (ebook)
020			_z9781107097469 (hardback)
020			_z9781107483507 (paperback)
040			_aUkCbUP _beng _erda _cUkCbUP
050	0	0	_aK4460 _b.S74 2022
082	0	0	_a343.04 _223/eng/20220526
100	1		_aStewart, Miranda, _d1968- _eauthor.
245	1	0	_aTax and government in the twenty-first century / _cMiranda Stewart, University of Melbourne.
264		1	_aCambridge, United Kingdom ; New York, NY : _bCambridge University Press, _c2022.
300			_a1 online resource (xxiv, 407 pages) : _bdigital, PDF file(s).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aLaw in context
500			_aTitle from publisher's bibliographic system (viewed on 01 Sep 2022).
505	0		_aIntroduction -- 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			_aWith 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	_aTaxation _xLaw and legislation.
650		0	_aFiscal policy.
776	0	8	_iPrint version: _z9781107097469
830		0	_aLaw in context.
856	4	0	_uhttps://doi.org/10.1017/9781316160701
999			_c9615 _d9615