Book contents
- Tax and Government in the Twenty-First Century
- Law in Context
- Tax and Government in the Twenty-First Century
- Copyright page
- Epigraph
- Contents
- Figures
- Tables
- Boxes
- Acknowledgements
- Acronyms
- Part I Principles and Concepts
- 1 Introduction
- 2 Tax and Government
- 3 The Budget
- 4 Tax Principles
- Part II Tax Law in Context
- Part III The Tax State in the Global Digital Era
- References
- Index
1 - Introduction
from Part I - Principles and Concepts
Published online by Cambridge University Press: 01 September 2022
Book contents
- Tax and Government in the Twenty-First Century
- Law in Context
- Tax and Government in the Twenty-First Century
- Copyright page
- Epigraph
- Contents
- Figures
- Tables
- Boxes
- Acknowledgements
- Acronyms
- Part I Principles and Concepts
- 1 Introduction
- 2 Tax and Government
- 3 The Budget
- 4 Tax Principles
- Part II Tax Law in Context
- Part III The Tax State in the Global Digital Era
- References
- Index
Summary
People in wealthy countries live in a state that is defined by the power to tax and dependent on taxation to fund government, which we call a ‘tax’ state.1 Most of the member states in the Organisation for Economic Co-operation and Development (OECD) are tax states. This book discusses taxation law and policy in the economic, social, legal and political context of tax states and explores the many challenges faced by these tax states in the twenty-first century.
- Type
- Chapter
- Information
- Tax and Government in the 21st Century , pp. 3 - 27Publisher: Cambridge University PressPrint publication year: 2022