Introduction / Dominic de Cogan and Alexis Brassey -- Schumpeter's crisis of the tax state, globalisation, and redistribution / Bastiaan van Ganzen and Henk Vording -- Lessons of three world wars / Richard Walters -- Taxes during wars and crises / Suranjali Tandon -- Earmarking of taxes for disruption and recovery / Ashrita Prasad Kotha -- Counting doubloons : a critical assessment of how Caribbean British overseas territories are funding the COVID-19 response / Laura Panades -- The role of crisis in state-building the European Union through finance and taxation : will COVID-19 and the Russian attack trigger further union? / Pablo Hernandez Gonzalez-Barreda -- Revising the justification for an EU tax in a post-crisis context / Katerina Pantazatou -- Fiscal evolution and the syndemic / Carlo Garbarino -- The COVID-19 crisis as a momentum for the creation of a European tax system? / Francesco Emanuele Grisostolo and Luisa Scarcella -- A case for VAT treaties : international tax cooperation for sustainable recovery / Yige Zu -- In good times and in bad : global tax governance during economic downturns / Natalia Pushkareva -- A case for environmental taxation as a response to the COVID-19 economic crisis / Erika Scuderi, Amedeo Rizzo, and Artemis Loucaidou -- The future of the EU's financing in times of disruption and recovery : normative and technical issues of greening the EU's own resources system / Stefanie Geringer -- The implications of intergenerational issues on tax policy in a post-COVID world. an examination of age discrimination / Alexis Brassey -- Flexible work within employment relationships : a conceptual scheme for fiscal policies / Wei Cui -- How to award financial aid amidst a pandemic through the lens of a tax scholar / Yvette Lind -- Law and beyond : legislation in times of pandemic and the rule of law / Hanna Filipczyk.
Summary:
"This book examines the relationship between tax law and crisis. In times of environmental, financial, and public health breakdown, policymakers look to tax for solutions. Yet these crises also constrain the ways in which tax liabilities can be imposed and administered, and limit the revenues that can be collected. What should governments do in these circumstances and what are the wider consequences for states, societies, and institutions such as the EU? The book shows 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. This makes the tax consequences of crisis unpredictable. It also means that the best choice of legal response is not merely a technical matter. Instead, it engages deeper attitudes towards crisis relief, change, social values, and democratic control. These issues are highlighted by COVID-19 but are of utmost lasting importance. 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"-- Provided by publisher.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.