Suchergebnisse

"Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political theory and political economy, the potential of these perspectives to illuminate the corporation tax debate has remained unexplored. In this important work, John Snape seeks to reconcile these disparate strands of scholarship and to contribute to a new way of understanding and conceptualising the reform of the law relating to corporate taxation. Drawing on important developments in public law scholarship, the study combines elements of political theory and political economy. It advances a new interpretation of corporation tax law as an instrument of rule, through the maximisation of a nation's economic potential. Snape shows how corporate taxation belongs at the centre of any discussion of economic globalisation, not only because of the potential of national tax systems to influence inward investment decisions but also because of the potential of those decisions to shape the public interest that those tax systems might embody. Following public law and politics models, the book looks afresh at the impact of Britain's political institutions, of the processes of its representative government and of the theory that moulds and orders the values that the corporation tax code contains. This is a timely exploration of cutting-edge issues of public policy"--Provided by publisher

This essay introduces the various contributions to a special issue of the journal. Its overall theme is the variety of ways in which "tax complexity" performs political functions. The essay establishes the principal meaning of tax complexity as "rule complexity" and places each contribution within the controversies on the subject. Highly abstract and technical tax law is seen as foundational to the neoliberal regulatory state. Tax law has a complexity exacerbated by the incorporation of other regulatory systems, by arguments over linguistic indeterminacy and by a disconnection between wider political debate and those closely involved in developing and drafting tax legislation. An analysis of the relationship between the political ordering of the regulatory state and the phenomenon of tax complexity is followed by a discussion of political debate and the significance of legal formalism. The essay concludes by speculating on the custodianship of definitive interpretation in the tax law context.

"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

Volume 1. A cultural history of law in antiquity / edited by Julen Etxabe, University of Helsinki, Finland -- Volume 2. A cultural history of law in the middle ages / edited by Emanuele Conte, Roma Tre University, Italy and EHESS, Paris, France and Laurent Mayali, University of California at Berkeley, USA -- Volume 3. A cultural history of law in the early modern age / edited by Peter Goodrich, Cardozo School of Law, New York, USA -- Volume 4. A cultural history of law in the age of enlightenment / edited by Rebecca Probert, University of Warwick, UK and John Snape, University of Warwick, UK -- Volume 5. A cultural history of law in the age of reform / edited by Ian Ward, Newcastle University, UK -- Volume 6. A cultural history of law in the modern age / edited by Richard K Sherwin, New York University Law School, USA and Danielle Celermajer, University of Sydney, Australia