Tax, Public Finance, and the Rule of Law

This book offers a key point of reference for reflective and thoughtful examinations of the rule of law in a tax context. It features a stellar cast of established and early-career researchers from a variety of jurisdictions who have entered into conversations about the nature of the rule of law; its relevance to questions about tax, welfare, and distributions; and the challenges involved in applying legal standards in the tax field. There is a particular focus on the interaction between the rule of law and the rapidly emerging world of cross-border avoidance, reforms influenced by the OECD''s Base Erosion and Profits Shifting project and the evolution of EU-level governance over direct as well as indirect taxes. The book is accessible to those new to taxation as well as to experts, and to lawyers and non-lawyers alike.>

About the author

Dominic de Cogan is Professor in Tax and Public Law, Assistant Director Centre for Tax Law, and Fellow of Fitzwilliam College, University of Cambridge, UK.

Photograph courtesy of University of Cambridge.
Alexis Brassey is Visiting Fellow at the Centre for Tax Law, University of Cambridge, UK.May Hen is Leverhulme Early Career Research Fellow, Faculty of Law, University of Cambridge, UK.

Product details

• Assisted by: Brassey Alexis (Editor), May Hen (Editor), Alexis Brassey (Editor), Dominic de Cogan (Editor)
• Authors: May Hen, Alexis Brassey, Dominic de Cogan
• Publisher: Hart Publishing
• Content: Book
• Product form: Hardback
• Publication date: 20.02.2025
• Subject: Social sciences, law, business > Law > International law, foreign law
• EAN: 9781509977802
• ISBN: 978-1-5099-7780-2
• Pages: 368
• Dimensions (packing): 16.2 x 23.6 x 2.6 cm
• Subjects: LAW / Public, LAW / Taxation, BEPS, comparative law, Taxation and duties law, Constitutional & administrative law, Constitutional and administrative law: general, Health Crises, Taxation & duties law, EU integration, Public spending, public finance crises, cross-border avoidance