Description
Bloomsbury Publishing (UK) Tax Law State-Building and the Constitution 2020 by Dr Dominic de Cogan
This book looks at how tax is intertwined with constitutional law and the state in the UK’s history including topics such as; - tax devolution- scrutiny and reform of tax legislation- the protection of taxpayers and- the domestic legal processing of international rules and problems. The author presents and interrogates five key claims; - there is an overlap between the concerns of tax and constitutional lawyers- the tax system is affected by constitutional change- decisions taken in the tax field are likely to have a reverse influence on the constitution- these relationships are heavily context-dependent- by acknowledging tax as an important part within the constitution we might understand both tax and constitutional law better.