Suchergebnisse

Intro -- Contents -- 1 Introduction -- References -- Part I Fiscal Sociology -- 2 What Is Fiscal Sociology? -- The Field: A Brief Introduction -- Example of Study: Tax Revolts -- The Scholar: A Brief Introduction to Joseph Schumpeter -- The "Sacred Decade" -- Career in the USA -- Legacy -- The Founding Text: 'The Crisis of the Tax State' -- The Finanzplan -- Definition of the Term: Tax State -- Introduction of a Methodology: Or, Why Is an Essay from 1918 Still Important? -- Paretian Fiscal Sociology -- What About Marx? -- The Modern Fiscal Sociology -- The Post-2008 Era -- Parliament -- The New Fiscal Sociology -- Closing: A Next Step for the New Fiscal Sociology -- References -- Part II "What Is the Nature of the Tax State? How Did It Come About?" (Schumpeter 1918: 100) -- 3 The Fiscal State and Budget Institutions -- The UK's Budget History: A Fiscal, Sociological Consideration -- Pitt the Younger, and the Old Sinking Fund -- Gladstone's Budget of 1853 -- The People's Budget of 1909 -- Budgeting and Executive Power in the UK -- Local Authorities and the Thatcher Era -- First Lord of the Treasury -- Closing -- References -- 4 Budgets: Process, Rights, and Institutions -- Process: Twenty-First-Century Legislative Initiatives -- The Office for Budget Responsibility -- Budgets as "Transparent" -- Budgets as "Sustainable" -- The EU Context -- Comparative Perspective: The USA -- Two American Ideas: Tax Expenditures, and Fiscal Federalism -- Tax Expenditures -- Fiscal Federalism -- Closing -- References -- Part III "What Are the Social Processes Which Are Behind the Superficial Facts of the Budget Figures?" (Schumpeter 1918: 100) -- 5 The Challenge of Taking Rights Seriously in Fiscal Sociology -- Taking Rights Seriously with Schumpeter -- Taking Rights Seriously in Economic Institutions -- The Importance of Multi-disciplinarity -- Closing.

"Tax policy frequently targets the choices that women face in many aspects of their lives. Decisions regarding working away from home, having children, marrying, registering a partnership or cohabiting with a partner all entail tax consequences. The end of the twentieth century saw progress in women's legal and social equality, butmany governments began to increase their reliance on the tax system as a means of influencing the choices that women make. The juxtaposition of this instrumentalist deployment of tax with persisting economic inequality for women is the starting point for this book. Employing a range of theoretical approaches, and grounding its investigations in sociological theory and cultural philosophy, it provides the foundation for a comparative, contextual consideration of the issues that arise at the intersection of women, tax policy and the law"--

This article considers the implications of the tax salience literature for the United Kingdom. First, the different categories, and definitions, of tax salience that have developed in the literature are reviewed, and some of the prescriptive implications of these terms are introduced. Tax salience refers, essentially, to the capacity of taxpayers to understand legislation. Thus, the potential reasons behind tax complexity and the potential beneficiaries of it are addressed. The article considers the contribution that the tax salience literature may make to existing analyses in the United Kingdom, particularly, in the (1) debate surrounding principles-based legislation and (2) context of newly formed government offices devoted, to some extent, to considering the role and value of salience. It is suggested that it is worth heeding the admonitions of Schenk, Gamage and Shanske, and others, that 'salience' is a layered term that should be employed with specific reference to political, economic and legal contexts. It is also acknowledged that the conclusions of some portions of the tax salience literature that legislative clarity should be included only within a list of priorities for legislative drafting, and not necessarily at the top of that list, is evocative of existing analyses of 'principles-based drafting' in the United Kingdom, New Zealand and elsewhere. Neither salience nor principles-based drafting have the potential, on their own, to 'fix' the problem of tax complexity. The article, however, considers the implications of either raising or lowering salience on the list of desirable factors in drafting, in the particular context of fostering trust between taxpayers and the state.

This article considers the implications of the tax salience literature for the United Kingdom. First, the different categories, and definitions, of tax salience that have developed in the literature are reviewed, and some of the prescriptive implications of these terms are introduced. Tax salience refers, essentially, to the capacity of taxpayers to understand legislation. Thus, the potential reasons behind tax complexity and the potential beneficiaries of it are addressed. The article considers the contribution that the tax salience literature may make to existing analyses in the United Kingdom, particularly, in the (1) debate surrounding principles-based legislation and (2) context of newly formed government offices devoted, to some extent, to considering the role and value of salience. It is suggested that it is worth heeding the admonitions of Schenk, Gamage and Shanske, and others, that 'salience' is a layered term that should be employed with specific reference to political, economic and legal contexts. It is also acknowledged that the conclusions of some portions of the tax salience literature that legislative clarity should be included only within a list of priorities for legislative drafting, and not necessarily at the top of that list, is evocative of existing analyses of 'principles-based drafting' in the United Kingdom, New Zealand and elsewhere. Neither salience nor principles-based drafting have the potential, on their own, to 'fix' the problem of tax complexity. The article, however, considers the implications of either raising or lowering salience on the list of desirable factors in drafting, in the particular context of fostering trust between taxpayers and the state.

The case of Hockenjos v Secretary of State (2004) held that a father who was denied the childcare element of Jobseekers' Allowance (a benefit which now has been repealed) had been `discriminated against'. The case was litigated by a fathers' rights activist, and has been hailed both as an important victory for the wider `movement', and as a step towards obtaining child tax credits for fathers who live separately from their children. This article argues that efforts by the UK fathers' rights movement to obtain child tax credits, in particular, reflect an attempt to use the tax system to force an allocation of rights. This thesis is advanced through a fiscal sociological analysis, largely because the insights into the role of class in the functioning of economies that are offered by a Marxian analysis are made accessible to tax scholars through fiscal sociology. These perspectives are particularly important in an analysis of tax credits, given that the architects of these `Third Way' initiatives very much had class mobility in mind.

This important text maps out ways in which the disadvantaged have been affected by legal responses to COVID-19. Contributors tackle issues including virtual trials, adult social care, racism, tax and spending, education and more. Offering an account of the damage, this book demonstrates positive and productive future responses.

In this comparative analysis of the UK and Sweden, we consider, if inherited wealth is most deserving of redistributive taxation, then what lessons, if any, may be learned from the difficult paths faced by this tax in these countries. We conclude that the political momentum behind the Swedish family business was distinct, and, possibly, capable of travel to the UK.

In this comparative analysis of the UK and Sweden, we consider, if inherited wealth is most deserving of redistributive taxation, then what lessons, if any, may be learned from the difficult paths faced by this tax in these countries. We conclude that the political momentum behind the Swedish family business was distinct, and, possibly, capable of travel to the UK.

In this comparative analysis of the UK and Sweden, we consider, if inherited wealth is most deserving of redistributive taxation, then what lessons, if any, may be learned from the difficult paths faced by this tax in these countries. We conclude that the political momentum behind the Swedish family business was distinct, and, possibly, capable of travel to the UK.

This paper analyses existing tax competences in EU law, in the light of European and international obligations, and their evolution since the initial founding of the European Economic Community. It approaches this task not just from the perspective of competences, but examines values, objectives, obligations and actual governance capacities underpinning the implementation and realisation of these aims and duties in the field of taxation. The analysis is linked to discourses addressing sustainability gaps within EU taxation law and policy, in particular: a prevailing focus on economic growth; a lack of EU-level environmental taxation; an absence of tax measures that tackle, much less consider inequalities in income and wealth; and, persisting socio-economic inequalities between men and women. The concept of sustainable development features prominently in the objectives of the European Union and is closely linked to the function of the internal market. The implications of sustainability for legal obligations, however, remain unclear, and particularly so in the context of taxation. This paper provides an outline of the current legal framework for positive and negative integration of taxation, and considers the evolution of values, objectives and obligations in European and International law with a particular focus on the legal concept of sustainable development. From this basis, it examines legislative capacities to address the economic, ecological and social dimensions of sustainable development in the area of taxation and offers preliminary options for the amendment of hard and soft law mechanisms, so as fully to support European values and objectives in the field of taxation.

This paper analyses existing tax competences in EU law, in the light of European and international obligations, and their evolution since the initial founding of the European Economic Community. It approaches this task not just from the perspective of competences, but examines values, objectives, obligations and actual governance capacities underpinning the implementation and realisation of these aims and duties in the field of taxation. The analysis is linked to discourses addressing sustainability gaps within EU taxation law and policy, in particular: a prevailing focus on economic growth; a lack of EU-level environmental taxation; an absence of tax measures that tackle, much less consider inequalities in income and wealth; and, persisting socio-economic inequalities between men and women. The concept of sustainable development features prominently in the objectives of the European Union and is closely linked to the function of the internal market. The implications of sustainability for legal obligations, however, remain unclear, and particularly so in the context of taxation. This paper provides an outline of the current legal framework for positive and negative integration of taxation, and considers the evolution of values, objectives and obligations in European and International law with a particular focus on the legal concept of sustainable development. From this basis, it examines legislative capacities to address the economic, ecological and social dimensions of sustainable development in the area of taxation and offers preliminary options for the amendment of hard and soft law mechanisms, so as fully to support European values and objectives in the field of taxation.