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Informationen zum Autor Dominic de Cogan is University Associate Professor in Tax Law, Assistant Director Centre for Tax Law, and Academic Secretary to the Faculty of Law, University of Cambridge, UK. Photograph courtesy of University of Cambridge. Alexis Brassey is Visiting Fellow, Centre for Tax Law, University of Cambridge, UK. Peter Harris is Professor of Tax Law and Director of the Centre for Tax Law at the University of Cambridge, UK. Photograph courtesy of University of Cambridge. Klappentext 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. Vorwort An exploration of the responses of tax law to crises, as well as the wider consequences of these responses. Zusammenfassung 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. Inhaltsverzeichnis 1. Introduction Dominic de Cogan (University of Cambridge, UK) and Alexis Brassey (University of Cambridge, UK) Part I: Revenues and the Tax State 2. Schumpeter’s Crisis of the Tax State, Globalisation and Redistribution Bastiaan Van Ganzen (Leiden University, the Netherlands) and Henk Vording (Leiden University, the Netherlands) 3. Lessons Of Three World Wars Richard Walters (Queen Mary University of London, UK) 4. Taxes During Wars and Crisis Suranjali Tandon (National Institute of Public Finance and Policy, India) 5. Earmarking of Taxes for Di...
