Tax Law in Times of Crisis and Recovery

Dr Dominic de Cogan, Dr Alexis Brassey, Professor Peter Harris

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Hardback

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English

Hart Publishing
04 May 2023

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.

Edited by: Dr Dominic de Cogan, Dr Alexis Brassey, Professor Peter Harris
Imprint: Hart Publishing
Country of Publication: United Kingdom
Dimensions: Height: 234mm, Width: 156mm,
ISBN: 9781509958030
ISBN 10: 1509958037
Pages: 368
Publication Date: 04 May 2023
Audience: Professional and scholarly , College/higher education , Undergraduate , Primary
Format: Hardback
Publisher's Status: Active

Dominic de Cogan is University Associate Professor in Tax Law and Assistant Director of the Centre for Tax Law, University of Cambridge, UK. Alexis Brassey is Affiliated Lecturer at the Faculty of Law and Visiting Fellow at the Centre for Tax Law, University of Cambridge, UK. Peter Harris is Professor of Tax Law and Director of the Centre for Tax Law, University of Cambridge, UK.

Reviews for Tax Law in Times of Crisis and Recovery

[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 *