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Tax and Government in the 21st Century

Author(s): Miranda Stewart

ISBN: 9781107483507
Publication Date: 08-09-2022
Pages: 350
Format: Paperback
Regular price £29.99 GBP
Regular price Sale price £29.99 GBP

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With 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.

  • Draws on interdisciplinary theory to place tax law and policy in its economic, social, and political context
  • Accessibly explains the principles and debates of tax theory including efficiency, distributive justice, administration, and resilience of tax systems
  • Uses illustrative examples from a range of jurisdictions to demonstrate how tax theory, law and policy operate in the real world, including family, multinational enterprises and the global digital economy