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Zusatztext This book is of enormous importance in making clear that tax law is public law, and in providing detailed coverage of major issues which illustrate this point. It would not go too far to say that it is ground-breaking in suggesting new paths for research and new ways of understanding both legal disciplines. It is extremely well written and easy to understand, and it should be accessible to both tax and public law audiences. 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. Timely and highly original analysis of the public and constitutional aspects of tax law in the UK. Zusammenfassung This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better.The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of ‘what is going on’. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers.Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship. Inhaltsverzeichnis 1. Tax Law, State-building and the Constitution I. Introduction II. Tax as Public Law III. State Building IV. The UK Constitution V. Normative Perspectives VI. The Approach in this Book VII. Conclusion 2. Tax Devolution I. Devolution in the UK ConstitutionII. Tax Devolution III. Tax in the Constitution IV. Interim Conclusions 3. Reform and Scrutiny of Tax Policymaking I. Constitutional Debates II. Tax Debates III. Improving Reform and Scrutiny IV. Tax in the Constitution V. Interim Conclusions 4. Taxpayer Protection I. Constitutional Debates II. Protection of TaxpayersIII. Tax in the Constitution IV. Interim Conclusions 5. Europe and Beyond I. International Law in the UK Constitution II. International Tax III. BrexitIV. Tax in the Constitution V. Interim Conclusions 6. Constitutional Disruption I. Tax and DevelopmentII. Taxpayer Consent III. Institution Building IV. Calm at Westminster V. The Flexible ConstitutionVI. Constitutional Disruption VII. Best Hidden VIII. A Distinctive Window IX. Concluding Comments...
