دانلود کتاب Tax Law in Times of Crisis and Recovery

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Table of Contents\nContributors\n1. Introduction\n I. Overview\n II. Literature Review\n III. Revenues and the Tax State\n IV. Revenues and Institution Building above the State\n V. Environment and Regulation\n VI. Justice, Distribution and Society\n VII. Concluding Comments\nPART I: REVENUES AND THE TAX STATE\n 2. Schumpeter\'s Crisis of the Tax State, Globalisation and Redistribution\n Abstract\n I. Introduction\n II. Schumpeter\'s Tax State\n III. Crises and the Tax State\n IV. Globalisation and the Tax State\n V. The Tax State: Effectiveness and Redistribution\n VI. Conclusion\n 3. Lessons of Three World Wars\n Abstract\n I. Introduction\n II. The Napoleonic Wars 1793–1815\n III. World War I 1914–18\n IV. World War II 1939–45\n V. Lessons Learnt\n VI. Applying These Lessons to the Present UK Tax Environment\n VII. A Last Word\n 4. Taxes During Wars and Crises\n Abstract\n I. Introduction\n II. Wartime Tax: Excess Profits Tax\n III. The Broad Contours of the Tax During World War I\n IV. Specifics of the Design and Implementation During the World Wars\n V. Excess Profits Tax vs Financial Transactions Tax\n VI. The Future of Taxation: Learning from Experience\n 5. Earmarking of Taxes for Disruption and Recovery\n Abstract\n I. Introduction\n II. Earmarked Taxes Compared to Other Tax Policy Options\n III. Enquiry into Theoretical Justifications for Earmarking\n IV. Reviewing the Merits and Demerits of Using Earmarked Taxes in Periods of Disruption\n V. Designing an Earmarked Tax: Drawing from Past Insights and Reflecting on Pandemic-Triggered Responses\n VI. Conclusion\n 6. Counting Doubloons. A Critical Assessment of how Caribbean British Overseas Territories are Funding the COVID-19 Response\n Abstract\n I. Introduction\n II. Caribbean British Overseas Territories as a Group of its Own Right\n III. Public Finances in Caribbean British Overseas Territories\n IV. Caribbean BOT\'S Policy Response to the COVID-19 Pandemic\n V. Lessons Learned from the Caribbean BOTs\' Financial Response to COVID-19\n VI. Conclusion\nPART II: REVENUES AND INSTITUTION BUILDING ABOVE THE STATE\n 7. The Role of Crisis in State-Building the European Union through Finance and Taxation: Will COVID-19 and the Russian Attack Trigger Further Union?\n Abstract\n I. Introduction\n II. The Finance Elements of a (Federal) State\n III. Finance, Budget and Taxation in the Birth and Evolution of the European Communities (1951–2007)\n IV. How the Great Recession Fostered EU Powers in Finance and Taxation\n V. Will a New Crisis Trigger Further Union: COVID-19 and the Russian Attack on Ukraine\n VI. The EU as a Financial State: Current Proposals and Final Remarks\n 8. Revising the Justification for an EU Tax in a Post-crisis Context\n Abstract\n I. Introduction\n II. A Brief Overview of the Justifications for Taxation\n III. Taxation and Public Finance in the EU\n IV. The Many \'Sources of Funding\' and the Relevance of Taxes\n V. Conclusion: A Case for an EU Tax?\n 9. Fiscal Evolution and the Syndemic\n Abstract\n I. Setting the Stage of the Evolutionary Analysis\n II. Biopower and Biopolitics as Overarching Causes of Tax Convergence\n III. The State of Exception and COVID-19 Nationalisms\n IV. Biopolitics as a Possible Explanation of the EU Fiscal Evolution\n 10. The COVID-19 Crisis as a Momentum for the Creation of a European Tax System?\n Abstract\n I. Introduction\n II. The Current Financing System of the EU Budget and the Past Tax Proposals as EU Own Resources\n III. The \'Potential\' Role of Taxation in Financing the Union\'s Response to the Crisis\n IV. Planned New EU Own Resources\n V. Unanimity under the Treaties on Own Resources and Tax Legislation: A \'Double Obstacle\' to Introducing Own Resources Having a Fiscal Nature?\n VI. Conclusions\n 11. A Case for VAT Treaties: International Tax Cooperation for Sustainable Recovery\n Abstract\n I. Introduction\n II. VAT Challenges in the Digital Economy\n III. VAT Treaties\n IV. Distributional Consequences\n V. Conclusion\n 12. In Good Times and in Bad: Global Tax Governance During Economic Downturns\n Abstract\n I. Introduction\n II. The 2007–08 Crisis\n III. The 2020 Crisis\n IV. What Matters in Times of Crisis?\n V. Conclusions\nPART III: ENVIRONMENT AND REGULATION\n 13. A Case for Environmental Taxation as a Response to the COVID-19 Economic Crisis\n Abstract\n I. Introduction\n II. A Common Approach as the Proper Tool to Boost a Green Recovery from the COVID-19 Pandemic in the EU\n III. How Could the Proposed EU CO2 Tax Fit Into the Framework of Existing EGD\'S Initiatives?\n IV. The Effects of the COVID-19 Pandemic on Environmental Tax Design\n V. Conclusions\n 14. 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\n Abstract\n I. Introduction\n II. The Pillars of the EU\'s Financing System Until 2021\n III. Environment-Related Own Resources in the EU\'s COVID-19 Recovery Strategy\n IV. Assessment of the Plastic Waste-Based Contribution\'s Legal Design in Light of the Objectives Pursued\n V. Proposal for a (Re-)design of Green New Own Resources as Tax-Based Contributions\n VI. Challenges and Obstacles to a (Re-)design of Green New Own Resources as Tax-Based Contributions\n VII. Conclusion and Implications for Future Research\nPART IV: JUSTICE, DISTRIBUTION AND SOCIETY\n 15. The Implications of Intergenerational Issues on Tax Policy in a Post-COVID World: An Examination of Age Discrimination\n Abstract\n I. Introduction\n II. Intergenerational Inequality, the Numbers\n III. Tax Law and Policy\n IV. A Long-term Approach\n V. Conclusions\n 16. Flexible Work within Employment Relationships: A Conceptual Scheme for Fiscal Policies\n Abstract\n I. Introduction\n II. The Rise of Flexible Work in the Workplace\n III. Canada\'s Pandemic Fiscal Response: Inadvertent Success\n IV. Redistribution via the Workplace\n V. Conclusion\n 17. How to Award Financial Aid Amidst a Pandemic through the Lens of a Tax Scholar\n Abstract\n I. Introduction and Research Approach\n II. The Importance of Acknowledging Differing Phases of a Pandemic, Epidemic, or Crisis\n III. Public Finance Considerations When Awarding Financial Aid in Connection with a Pandemic, Epidemic or Crisis\n IV. Principles that have been, Directly or Indirectly, Integrated in the Design of Financial Aid Measures in Connection to the COVID-19 Pandemic\n V. Concluding Summary and Policy Recommendations\n 18. Law and Beyond: Legislation in Times of Pandemic and the Rule of Law\n Abstract\n I. Introduction\n II. Fuller\'s Inner Morality of Law\n III. The Rule of Law (Formal Concept)\n IV. Anti-COVID Legal Shield in Poland (An Overview)\n V. The Rule of (Bad) Law?\n VI. Conclusion: Fuller\'s Thought Experiment Revisited\nIndex