Full Description
This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems.
Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better.
The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers.
Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.
Contents
1. Tax Law, State-building and the Constitution
I. Introduction
II. Tax as Public Law
III. State Building
IV. The UK Constitution
V. Normative Perspectives
VI. The Approach in this Book
VII. Conclusion
2. Tax Devolution
I. Devolution in the UK Constitution
II. Tax Devolution
III. Tax in the Constitution
IV. Interim Conclusions
3. Reform and Scrutiny of Tax Policymaking
I. Constitutional Debates
II. Tax Debates
III. Improving Reform and Scrutiny
IV. Tax in the Constitution
V. Interim Conclusions
4. Taxpayer Protection
I. Constitutional Debates
II. Protection of Taxpayers
III. Tax in the Constitution
IV. Interim Conclusions
5. Europe and Beyond
I. International Law in the UK Constitution
II. International Tax
III. Brexit
IV. Tax in the Constitution
V. Interim Conclusions
6. Constitutional Disruption
I. Tax and Development
II. Taxpayer Consent
III. Institution Building
IV. Calm at Westminster
V. The Flexible Constitution
VI. Constitutional Disruption
VII. Best Hidden
VIII. A Distinctive Window
IX. Concluding Comments
