Tax Law in Times of Crisis and Recovery

The book examines the relationship between tax law and crisis, highlighting the challenges faced by policymakers in times of environmental, financial, and public health breakdowns. It explores the ways in which crises strain the basic functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. The book also highlights the unpredictable nature of tax consequences of crisis and the need for a broader perspective on crisis relief, change, social values, and democratic control. It features an impressive cast of leading researchers across multiple jurisdictions and is essential for policymakers and scholars alike.

Format: Paperback / softback
Length: 400 pages
Publication date: 28 November 2024
Publisher: Bloomsbury Publishing PLC

The relationship between tax law and crisis is explored in this book, which examines how crises affect the fundamental functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. The book highlights how crises place strain on the basic functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. These strains bear more heavily on some sections of business and society than others, making the tax consequences of crisis unpredictable. The book takes a comprehensive approach and looks in more depth at the systemic roles that crises play in contemporary tax systems. It features an impressive cast of leading researchers across multiple jurisdictions and is essential for policymakers and scholars alike.

Weight: 556g
Dimension: 154 x 235 x 28 (mm)
ISBN-13: 9781509958078