Description
Bloomsbury Publishing PLC The Political Economy of Corporation Tax: Theory Values and Law Reform by John Snape
Technical writing on corporation tax abounds but tends to speak past scholars of public law political theory and political economy while the potential of these perspectives to shape corporation tax scholarship remains untapped. In this important new work John Snape addresses this mismatch in the process creating a new way of thinking about the law relating to corporate tax. Drawing on important developments in public law scholarship and combining elements of political theory and political economy the study advances a new interpretation of corporation tax law as an instrument of rule through the maximisation of a nations economic potential. Snape shows how corporate taxation belongs at the centre of debates about economic globalisation not only because national tax systems influence inward investment decisions but because those decisions shape the public interest that those tax systems embody. Following public law and politics models the book looks afresh at the UKs political institutions the processes of its representative government and the theory that moulds and orders the values that the corporation tax code contains. This is a timely exploration of cutting-edge issues of public policy.