Tax and Government in the 21st Century

A broad, accessible, evidence-based analysis of tax law and how democratic tax states are confronting today's global digital challenges.

Miranda Stewart (Author)

9781107483507, Cambridge University Press

Paperback / softback, published 8 September 2022

350 pages
24.4 x 17 x 2.1 cm, 0.7 kg

'The book is valuable to tax scholarship in its coverage of tax concepts and principles, supported by its extensive literature review … The pedagogical guidance provided in Part I is useful to policymakers in particular but has an instructive appeal more generally.' Michael D'Ascenzo, British Tax Review

With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.

1. Introduction
2. Tax and government
3. The budget
4. Tax principles
5. Tax, work and family
6. Taxation of saving and wealth
7. Corporate and business taxation
8. Tax, charity and philanthropy
9. Administration, compliance and avoidance
10. Tax jurisdiction: the individual and the state
11. States and corporations in the global digital economy
12. The future tax state.

Subject Areas: Taxation & duties law [LNU], Public international law [LBB], Comparative law [LAM]