Translating Tax Policy into Law
Legislation and Beyond
Translating Tax Policy into Law
Legislation and Beyond
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Description
This book provides a key point of reference on the translation of tax policy into legislation and other legal norms.
There is a great deal of frustration about how this takes place at present. Thousands of hours are spent on fundamental reviews of tax law yet very little seems to change. There are points of systematic resistance to tax law reform. Tax legislation is prone to misjudgements and sometimes even mistakes. Systems of democratic and expert scrutiny leave much to be desired. There are also concerns about undue influence, and bad decisions can create path dependencies that are difficult to escape.
These matters are explored in detail in this book by an inspiring cast of established and early-career researchers from various jurisdictions. The authors have entered into dialogues about what it means to translate tax policy into law, who is and who should be responsible, how things work in different legal systems, and whether existing approaches could be improved.
The book is accessible to those new to taxation and legislative processes as well as to experts, and is recommended for lawyers and non-lawyers alike.
Table of Contents
Part 1: Framing Tax Policy
2. The Legal, Economic and Institutional Challenges of Implementing Planned Tax Reforms, Ziyi Wang (Cornell University, USA)
3. The Case for a UK Fiscal Policy Committee: Restoring Trust, Discipline and Legitimacy, Alexis Brassey (University of Cambridge, UK)
4. Legal Expertise in Tax Policy: Can We Build a Just Tax System Without Ethics?, Jo Badisco (Hasselt University, Belgium)
5. Legal Perspectives on the Development and Enactment of Tax Policy: A Personal View from Great George Street, Westminster, Victor Baker (HMRC, UK)
6. The Politics of Impermanence, Victoria J Haneman (University of Georgia, USA)
Part 2: Lawmaking Beyond Legislators
7. Delegated Taxation in an Age of Democratic Decline, Rory Gillis (University of Western Ontario, Canada)
8. Tax Policy in the US Administrative State, Blaine G. Saito (Ohio State University, USA)
9. Indirect Legal Intervention in Tax Policy Formulation: Planning, Litigation, Lobbying, Henry Ordower (St Louis University, USA)
10. Executive Lawmaking by Means of EU Direct Tax Directives, Florian Haase (Rödl & Partner; IU International University, Germany)
11. Legislative Lacunae and Judicial Law Making – Can Policy Implementation be Delegated to the Courts? (How Australian Courts Find the Geographic Source of Income), Christina Allen and Rick Krever (Curtin University and UWA, Australia)
12. Tax Policy Ex Machina and the Use of AI in Tax Administration, Vasiliki Koukoulioti (QMUL, UK)
Part 3: Evaluating Existing Processes
13. The Contest of 'Principle, Policy …. and Pragmatism” in Legislative Drafting: A Faultline in the New Zealand Generic Tax Policy Process?, Shelley Griffiths (Otago University, New Zealand)
14. The Fragility of Fundamental Tax Reform: Lessons for Legislators After 40 Years, Richard Kaplan (University of Illinois, USA)
15. Does QMV Spell Trouble?, Jeroen Lammers (Copenhagen Business School, Denmark)
16. Legal Perspectives on the Development and Enactment of General Anti-Avoidance Tax Law Policy: Statutory Interpretation on the Road Less Travelled By, Craig Elliffe (University of Auckland, New Zealand)
17. The Timing of Tax Legislation: Controlling Unpleasant Surprises, Edgar Drozdowski (Adam Mickiewicz University, Poland) and Dominic de Cogan (University of Cambridge, UK)
Product details
| Published | 29 Apr 2027 |
|---|---|
| Format | Hardback |
| Edition | 1st |
| Pages | 416 |
| ISBN | 9781509996001 |
| Imprint | Hart Publishing |
| Dimensions | 234 x 156 mm |
| Publisher | Bloomsbury Publishing |
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