Tax Law in Times of Crisis and Recovery

Peter Harris editor Dominic de Cogan editor Alexis Brassey editor

Format:Paperback

Publisher:Bloomsbury Publishing PLC

Publishing:28th Nov '24

£42.99

This title is due to be published on 28th November, and will be despatched as soon as possible.

Tax Law in Times of Crisis and Recovery cover

An exploration of the responses of tax law to crises, as well as the wider consequences of these responses.

This book examines the relationship between tax law and crisis. In times of environmental, financial, and public health breakdown, policymakers look to tax for solutions. Yet these crises also constrain the ways in which tax liabilities can be imposed and administered, and limit the revenues that can be collected. What should governments do in these circumstances and what are the wider consequences for states, societies, and institutions such as the EU?

The book shows how crises place strain on the basic functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. These strains bear more heavily on some sections of business and society than others. This makes the tax consequences of crisis unpredictable. It also means that the best choice of legal response is not merely a technical matter. Instead, it engages deeper attitudes towards crisis relief, change, social values, and democratic control.

These issues are highlighted by COVID-19 but are of utmost lasting importance. The book takes a comprehensive approach and looks in more depth at the systemic roles that crises play in contemporary tax systems. It features an impressive cast of leading researchers across multiple jurisdictions and is essential for policymakers and scholars alike.

[Tax Law in Times of Crisis and Recovery] is a timely and valuable contribution to the literature on tax law and crisis. … accessible and engaging, with clear and concise language and effective use of tables, figures and references. It is essential for policymakers and scholars alike who are interested in understanding the complex and dynamic interactions between tax law and crisis. * Public Integrity *

ISBN: 9781509958078

Dimensions: unknown

Weight: unknown

400 pages