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
2 - Tax and Government
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
The long history of taxation in empires, kingdoms and nations has been studied by legal, economic and political historians.1 The history of the ‘tax state’, or a government that is dependent on the power and capacity to tax, is much shorter – at most, about 250 years. A ‘tax state’ is established when a sovereign is able to raise sufficient tax revenues to consolidate, stabilise and centralise government based on this source of finance.2
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- Tax and Government in the 21st Century , pp. 28 - 50Publisher: Cambridge University PressPrint publication year: 2022
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