Tax Law in Times of Crisis and Recovery

The book explores the relationship between tax law and crisis, examining how crises strain the basic functions of tax and the unpredictable tax consequences of crises. It emphasizes the importance of considering deeper attitudes towards crisis relief, change, social values, and democratic control and is essential for policymakers and scholars.

Format: Hardback
Length: 368 pages
Publication date: 04 May 2023
Publisher: Bloomsbury Publishing PLC

This comprehensive book delves into the intricate relationship between tax law and crisis, exploring how policymakers turn to taxation as a solution in times of environmental, financial, and public health breakdowns. However, these crises also impose constraints on the ways in which tax liabilities can be imposed and administered, as well as the potential revenue that can be collected. In such challenging circumstances, governments face crucial decisions about their approach, with far-reaching consequences for states, societies, and institutions such as the European Union.

The book reveals how crises strain the fundamental functions of tax, including revenue generation, institution-building, regulation, redistribution, and the structuring of society. These strains impact different segments of business and society differently, making the tax consequences of crises unpredictable. Moreover, the choice of legal response to crises goes beyond mere technical considerations; it involves deeper attitudes towards crisis relief, change, social values, and democratic control.

The COVID-19 pandemic serves as a poignant example of the urgent need to address these issues. While the pandemic has brought attention to the tax implications of crises, its lasting importance lies in the broader systemic roles that crises play in contemporary tax systems. The book takes a comprehensive approach, examining in depth the roles that crises play in shaping tax policies, practices, and regulations across various jurisdictions.

Featuring an impressive cast of leading researchers from diverse legal and economic backgrounds, this book is a valuable resource for policymakers and scholars alike. It provides insights into the complex dynamics between tax law and crisis, offering practical recommendations for navigating these challenging times. By understanding the interplay between tax and crisis, policymakers can develop more effective strategies to address economic, social, and environmental challenges, ensuring a more resilient and sustainable future for all.

Weight: 700g
Dimension: 164 x 242 x 28 (mm)
ISBN-13: 9781509958030