This monograph looks at how tax is intertwined with constitutional law
and the state in the UK. 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 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. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding
Legal Scholarship.
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Produktdetaljer
ISBN
9781509923557
Publisert
2020
Utgave
1. utgave
Utgiver
Vendor
Hart Publishing
Språk
Product language
Engelsk
Format
Product format
Digital bok
Forfatter