Tax and Government in the 21st Century

ISBN-13: 9781107483507 / Angielski / Miękka / 2022

Miranda (University of Melbourne) Stewart

Opis

A broad, accessible, evidence-based analysis of tax law and how democratic tax states are confronting today's global digital challenges.

Recenzje

'… the book is a well-structured and well-written treatise on a subject area that is usually spared the critical academic eye … The points made are insightful, clear, and well-articulated … It is an unmissable addition to the library of anybody who wishes to stay well-informed about the underlying issues in tax law and beyond.' Michał Chodorowski, Edinburgh Law Review

Spis treści

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.