Tax and Government in the 21st Century

Miranda Stewart's book "Taxation in the 21st Century" provides an accessible explanation of how taxation finances government in the modern world, exploring tax law in its historical, economic, and social context. It addresses the challenges faced by democratic tax states, such as the changing nature of work, the digitalization of the economy, and the impact of the COVID-19 pandemic. Stewart demonstrates the importance of taxation for government budgets and explains key tax principles of equity, efficiency, and administration. The book offers examples from various jurisdictions and international developments and employs an interdisciplinary approach to the history and future of taxation law and policy. It is a valuable resource for legal scholars, practitioners, and policy makers.

Format: Paperback / softback
Length: 350 pages
Publication date: 08 September 2022
Publisher: Cambridge University Press

In the twenty-first century, Miranda Stewart delves into the intricate world of taxation, providing a comprehensive explanation of how it finances government. Through her engaging and accessible style, Stewart explores tax law in its historical, economic, and social context, shedding light on its significance in modern society.

Democratic tax states face a multitude of challenges in the contemporary era, including the evolving nature of work, the rapid digitalization and globalization of the economy, and the aftermath of the fiscal crisis brought on by the COVID-19 pandemic. In this context, Stewart emphasizes the crucial role of taxation in government budgets and elucidates key tax principles such as equity, efficiency, and administration.

By presenting examples from a diverse range of jurisdictions and international developments, Stewart illustrates how tax policy and law impact our daily lives, spanning from family and work situations to the taxation of multinational enterprises in the global digital economy. Through an interdisciplinary approach, she offers valuable insights into the past and future of taxation law and policy, making this book a valuable resource for legal scholars, practitioners, and policy makers alike.

Taxation plays a pivotal role in shaping our society and economy, and Stewart's book provides a comprehensive exploration of this complex subject. By delving into the historical, economic, and social dimensions of taxation, she helps readers gain a deeper understanding of its significance and implications for the future. This book is a must-read for anyone interested in taxation law and policy, as well as those seeking to gain a broader perspective on the role of taxation in modern society.

ISBN-13: 9781107483507