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Tax and Government in the 21st Century

Tax and Government in the 21st Century

Name: Tax and Government in the 21st Century
Brand: Cambridge University Press
SKU: 9781107483507
Price: 416.13 HKD
Availability: InStock
Author: Miranda Stewart
ISBN: 9781107483507

By Miranda Stewart

Cambridge University Press September 2022

Specifications

ISBN-13: 9781107483507
Publisher: Cambridge University Press
Publication: September 2022
Format: Paperback
Jurisdiction: Australia ? Countri(es) for reference only

Details

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.

1. Introduction

2. Tax and government

3. The budget

4. Tax principles

5. Tax, work and family

6. Taxation of saving and wealth

7. Corporate and business taxation

8. Tax, charity and philanthropy

9. Administration, compliance and avoidance

10. Tax jurisdiction: the individual and the state

11. States and corporations in the global digital economy

12. The future tax state