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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.
List of contents
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.
About the author
Miranda Stewart is a Professor at Melbourne Law School, The University of Melbourne, Honorary Professor at The Australian National University and International Research Fellow of the Centre for Business Taxation at the Said Business School, Oxford University. Miranda is Vice-Chair of the Permanent Scientific Committee of the International Fiscal Association. Miranda teaches and researches across a wide range of tax law and policy topics. Her other books include Income Taxation Commentary and Materials (2022), Death and Taxes (2021), Tax, Social Policy and Gender (2017) and Tax, Law and Development (2013).
Summary
This accessible book explains the law and policy of taxation to support economic prosperity and social cohesion in a global, digital era. Legal scholars, practitioners, policy makers, administrators, economists, and social historians will benefit from its wide-ranging exploration of the history and future of taxation to finance government.
Foreword
A broad, accessible, evidence-based analysis of tax law and how democratic tax states are confronting today's global digital challenges.
