Logotipo librería Marcial Pons
Tax and Government in the 21st Century

Tax and Government in the 21st Century

  • ISBN: 9781107483507
  • Editorial: Cambridge University Press
  • Lugar de la edición: Cambridge. Reino Unido
  • Colección: Law in Context
  • Encuadernación: Rústica
  • Medidas: 24 cm
  • Nº Pág.: 350
  • Idiomas: Inglés

Papel: Rústica
53,64 €
Sin stock. Impresión bajo demanda. En firme sin devolución


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.


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