Overview

This book offers a key point of reference for reflective and thoughtful examinations of the rule of law in tax and related disciplines. It features a stellar cast of established and early-career researchers from a variety of jurisdictions who have entered into conversations about the nature of the rule of law; its relevance to questions about tax, welfare, distribution and public spending; and the challenges involved in applying legal standards in these fields. There is a particular focus on the interaction between the rule of law and the rapidly emerging world of cross-border tax avoidance, reforms influenced by the OECD’s Base Erosion and Profits Shifting project and the evolution of EU-level governance over direct as well as indirect taxes. The book is accessible to those new to taxation and public finance as well as to experts, and to lawyers and non-lawyers alike.

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9781509977802

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Dominic de Cogan is University Associate Professor in Tax Law, Assistant Director of the Centre for Tax Law, and Academic Secretary to the Faculty of Law, University of Cambridge, UK. Alexis Brassey is Visiting Fellow, Centre for Tax Law, University of Cambridge, UK. May Hen is Leverhulme Early Career Research Fellow, Faculty of Law, University of Cambridge, UK.

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