Tax law in times of crisis and recovery / edited by Dominic de Cogan, Alexis Brassey and Peter Harris.

Format:

Book

Contributor:

Brassey, Alexis, editor.

de Cogan, Dominic, editor.

Harris, Peter, editor.

Language:

English

Subjects (All):

Taxation--Law and legislation.

Taxation.

Physical Description:

1 online resource (x, 352 pages)

Edition:

1st ed.

Distribution:

London : Bloomsbury Publishing, 2023.

Place of Publication:

London : Hart Publishing, 2023.

Language Note:

In English.

System Details:

text file HTML

Summary:

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.

Contents:

Introduction

Dominic de Cogan and Alexis Brassey

Schumpeter's crisis of the tax state, globalisation, and redistribution

Bastiaan van Ganzen and Henk Vording

Lessons of three world wars

Richard Walters

Taxes during wars and crises

Suranjali Tandon

Earmarking of taxes for disruption and recovery

Ashrita Prasad Kotha

Counting doubloons : a critical assessment of how Caribbean British overseas territories are funding the COVID-19 response

Laura Panade`s

The role of crisis in state-building the European Union through finance and taxation : will COVID-19 and the Russian attack trigger further union?

Pablo Herna´ndez Gonza´lez-Barreda

Revising the justification for an EU tax in a post-crisis context

Katerina Pantazatou

Fiscal evolution and the syndemic

Carlo Garbarino

The COVID-19 crisis as a momentum for the creation of a European tax system?

Francesco Emanuele Grisostolo and Luisa Scarcella

A case for VAT treaties : international tax cooperation for sustainable recovery

Yige Zu

In good times and in bad : global tax governance during economic downturns

Natalia Pushkareva

A case for environmental taxation as a response to the COVID-19 economic crisis

Erika Scuderi, Amedeo Rizzo, and Artemis Loucaidou

The future of the EU's financing in times of disruption and recovery : normative and technical issues of greening the EU's own resources system

Stefanie Geringer

The implications of intergenerational issues on tax policy in a post-COVID world. an examination of age discrimination

Alexis Brassey

Flexible work within employment relationships : a conceptual scheme for fiscal policies

Wei Cui

How to award financial aid amidst a pandemic through the lens of a tax scholar

Yvette Lind

Law and beyond : legislation in times of pandemic and the rule of law

Hanna Filipczyk.

Notes:

Includes bibliographical references and index.

ISBN:

9781509958061

1509958061

9781509958047

1509958045

9781509958054

1509958053

OCLC:

1374221709