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"This monograph looks at how tax is intertwined with constitutional law and the state in the UK's history. 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 the 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"--

This article examines reassurances by the Organization for Economic Cooperation and Development that administrative cooperation between tax officials, professionals and taxpayers is consistent with equal treatment under democratic rules. They are found to be unconvincing on the grounds that they overlook the flexibility of language and the construction of interpretative consensus within groups of highly trained experts. They also seem to overstate the likelihood that a court will intervene to clarify the 'correct' reading of a given provision. Nevertheless, the UK courts courts are starting to develop the existing tools of administrative law into an effective system of oversight of tax interpretation. They have not yet managed to forge this into a fully logical approach that balances efficient administration and constructive relationships against the competing values of consistency and democratic accountability. The article reviews the difficulties underlying this position and suggests some ways forward.

Intro -- Preface -- Table of Contents -- List of Contributors -- 1. Jeremy Bentham - Developing Ideas About Taxation and Law -- Abstract -- Introduction -- Context - Bentham's Lifetime -- Context - Taxes -- Bentham and (Tax) Law -- Bentham's Worls on Taxation -- Conclusions -- 2. Contractualism and Tax Governance: Hobbes and Hume -- Abstract -- Introduction -- Hobbes -- David Hume -- Conclusion -- 3. John Tiley and the Thunder of History -- Abstract -- Introduction -- The Anglo-Saxons, The Vikings and Danegeld -- William the Conqueror and the Domesday Book -- Bad King John and Magna Carta -- Charles I and Ship Money -- William and Mary and the Glorious Revolution -- Queen Anne's Newspaper Tax -- Tax Theory: From Thomas Hobbes to Karl Marx -- The British income Tax -- The United States -- The Empire -- The Rest of the World -- International Tax -- Conclusion -- 4. Benefits Theories of Tax Fairness -- Abstract -- Introduction -- Tax Fairness -- Classical and Modern Benefits Taxation -- Advantages of Benefits Taxation -- Difficulties With the Benefits Principle -- Conclusion -- 5. Tax and Taxability' Trade, Profession or Vocation' Seen Through the Eyes of Jane Austen -- Abstract -- Introduction -- Trade, Profession or Vocation -- The Schedule D Professions (Case II) -- Trade (Case I) -- Why Not 'Business'? -- Appendix 1 -- Appendix 2 -- 6. The Taxation of Road TravelRevenue and Regulation in Georgian Britain -- Abstract -- Introduction -- The Taxation of Private Road Transport -- The Taxation of Private Road Transport -- The Challenges to Revenue and Regulation -- Conclusion -- 7. Deduction of Expenses of Management -- Abstract -- The Origins of Expenses for Companies 1803-42 -- Between 1842 and 1915 -- Summary of Position in 1910 -- The Lobbying and Negotiations Between Loa/Aslo and Inland Revenue -- Taking Stock of the 1915 Measures.

"Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change."

"In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists."--Bloomsbury Publishing